The accountant for Consolidated Enterprises Inc. has just finished preparing a consolidated balance sheet income statement, and statement of changes in retained earnings for 20X3. The accountant has asked for assistance in preparing a statement of cash flows for the consolidated entity. Consolidated Enterprises holds 80 percent of the stock of Separate Way Manufacturing. The following items are proposed for inclusion in the consolidated cash flow statement Decrease in accounts receivable Increase in accounts pavable Increase in inventory Increase in bonds pavable Equipment purchased Common stock repurchased Depreciation reported for current period Gain recorded on sale of equipment Book value of equipment sold Goodwill impairment loss Sales Cost of goods sold Dividends paid by parent Dividends paid by subsidiary Consolidated net income for the vear Income assigned to the noncontrolling interest $ 16,000 11,000 17,000 148,000 385,000 27,000 53,000 10,000 27,000 5,000 930,000 354,000 55,000 30,000 432,000 14,000 Required: Prepare the operating activities section of the statement of cash flows for Consolidated Enterprises Inc using the indirect method of computing cash flows from operation:s