: Local currency do 11 This information for Par Corporation and its subsidiary needed to prepare the consolidated statement of cash flow: Consolidated net income 300,000. Non-controlling interest share 100,000. Undistributed income of equity investee 10,000. Decrease in inventory 50,000. Decrease in accounts payable 30,000. Increase in accounts receivable 20,000. The cash flows from operating activities section of Par consolidated statement of cash flows under indirect method equal: 390,000 a0 290,000 60 300,000 410,000 do 12 . O