9 On January 1, 2021, Beilich Enterprises bought 20% of the outstanding common stock of Wolfe Construction Company for $600 million cash. Wolfe's net income for the year ended December 31, 2021, was $300 million. During 2021, Wolfe declared and paid cash dividends of $60 million. Beilich recorded the investment as follows: 0.58 points ($ in millions) Purchase Investment in Wolfe Construction shares Cash 600 600 eBook Hint Net income Investment in Wolfe Construction shares (20% x $300 million) Investment revenue 60 60 Print References Dividends Cash (20% * $60 million) Investment in Wolfe Construction shares. 12 12 Required: What would be the pretax amounts related to the investment that Beilich would report in its statement of cash flows for the year ended December 31, 2021? (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Cash outflows should be indicated by a minus sign.) Operating activities Investing activities Financing activities