A comparative balance sheet and an income statement for Burgess Company are given below:

$\backslash$table$[[\backslash$table$[[$Burgess Company$],[$Comparative Balance Sheet$],[($dollars in millions$)]]],[$Assets$],[],[$Cash and cash equivalents,,$$51,$$$105],[$Accounts receivable,,$760,696],[$Inventory$,,710,658],[$Total current assets,,$1,521,1,459],[$Property$,$ plant, and equipnent,,$1,625,1,592],[$Less accumulated depreciation,,$842,687],[$Net property, plant, and equipment,,$783,905],[$Total assets,,$$2,304,$$$2,364],[\backslash$table$[[$Liabilities and Stockholders' Equity$],[$Current liabilities:$]]],[$Accounts payable,,$$284,$$$172],[$Accrued liabilities,,$192,158],[$Income taxes payable,,$101,84],[$Total current liabilities,,$577,414],[$Bonds payable,,$475,720],[$Total liabilities,,$1,052,1,134],[$Stockholders$\text{'}$ equity:$],[$Common stock,,$205,205],[$Retained earnings,,$1,047,1,025],[$Total stockholders' equity,,$1,252,1,230],[$Total liabilities and stockholders" equity,$$2,304,$$$2,364],[\backslash$table$[[$Burgess Company$],[$Income Statement$],[($dollars in millions$)]],,,],[$Sales$,$$$4,060,,],[$Cost of goods sold,$2,780,,],[$Gross margin,$1,280,,],[$Selling and administrative expenses,$\backslash$table$[[1,200],[904]],,],[$Net operating income,$376,,],[$Nonoperating itens:,,,$],[$Gain on sale of equipment,$2,,],[$Income before taxes,$378,,],[$Income taxes,$136,,],[$Net income,$$242,,]]$

Burgess also provided the following information:

The company sold equipment for $$19$ million that originally cost $$36$ million with accumulated depreciation of $$19$ million. The gain on the sale was $$2$ million.

The company did not issue any new bonds, or complete any common stock transactions during the year.

Required:

Using the indirect method, prepare a statement of cash flows.

Note: Enter your answers in millions not in dollars. List any deduction in cash and cash outflows as negative amounts.