Consider the following data:
Controlling interest's share of consolidated net income $15,000,000
Noncontrolling interest's share of consolidated net income5,000,000
Consolidated depreciation expense3,000,000
Amortization of asset and liability revaluations:
Previously unrecognized identifiable intangibles1,400,000
Premium on long-term debt(80,000)
Net income reported by the 75 percent-owned subsidiary8,000,000
(Net income Dividends) reported by a 40-%-owned equity investment 1,700,000
Decrease in noncash current operating assets2,800,000
Decrease in current operating liabilities2,100,000
Required
Use the above data to prepare the operating cash flow section of a consolidated statement of cash flows.