From the following information, calculate Operating Profit before Working Capital Changes:

Net Profit before Tax and Extraordinary Items4,47,000
Depreciation on Machinery84,000
Interest on Borrowings16,800
Goodwill Amortised18,600
Loss on Sale of Furniture18,000
Premium on Redemption of Preference Shares6,000
Gain (Profit) on Sale of Investments12,000
Interest and Dividend Received on Investments27,600


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