A comparative balance sheet and an income statement for Burgess Company are given below: Burgess Company Comparative Balance Sheet (dollars in millions) Ending Balance Beginning Balance Assets Current assets: Cash and cash equivalents $ 51 $ 105 Accounts receivable 760 696 Inventory 710 658 Total current assets 1,521 1,459 Property, plant, and equipment 1,625 1,592 Less accumulated depreciation 842 687 Net property,plant, and equipment 783 905 Total assets $ 2,304 $ 2,364 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' 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 Burgess Company Income Statement (dollars in millions) Sales $ 4,060 Cost of goods sold 2,780 Gross margin 1,280 Selling and administrative expenses 904 Net operating income 376 Nonoperating items: 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 that had an original cost of $36 million and accumulated depreciation of $19 million. The cash proceeds from the sale were $19 million. The gain on the sale was $2 million. The company did not issue any new bonds during the year. The company paid a cash dividend during the year. The company did not complete any common stock transactions during the year. Required: Using the indirect method, prepare a statement of cash flows for the year. (Enter your answers in millions not in dollars. List any deduction in cash and cash outflows as negative amounts.)