Information needed to prepare the Cash Flow from Operating Activities section of Pam Corporations consolidated statement of cash flows is included in the following list

Amortization Pf Patents	16000
Consolidated net income	150000
Decrease in accounts payable	20000
Depreciation expense	120000
Increase in accounts receivable	105000
Increase in inventories	45000
Loss on sale of land	100000
Noncontrolling interest share	50000
Noncontrolling interest dividends	24000
Undistributed income of equity investees	5000

Required :
Prepare the Cash Flows from Operating Activities section of Pams consolidated statement of cash flows under the indirect method