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	$	44	$	91
Accounts receivable		690		633
Inventory		675		630
Total current assets		1,409		1,354
Property, plant, and equipment		1,555		1,529
Less accumulated depreciation		800		666
Net property,plant, and equipment		755		863
Total assets	$	2,164	$	2,217
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	270	$	165
Accrued liabilities		185		165
Income taxes payable		87		77
Total current liabilities		542		407
Bonds payable		440		650
Total liabilities		982		1,057
Stockholders' equity:
Common stock		170		170
Retained earnings		1,012		990
Total stockholders' equity		1,182		1,160
Total liabilities and stockholders' equity	$	2,164	$	2,217

Burgess Company Income Statement (dollars in millions)
Sales	$	3,850
Cost of goods sold		2,640
Gross margin		1,210
Selling and administrative expenses		890
Net operating income		320
Nonoperating items: Gain on sale of equipment		2
Income before taxes		322
Income taxes		122
Net income	$	200

Burgess also provided the following information:

1.	The company sold equipment that had an original cost of $22 million and accumulated depreciation of $12 million. The cash proceeds from the sale were $12 million. The gain on the sale was $2 million.
2.	The company did not issue any new bonds during the year.
3.	The company paid a cash dividend during the year.
4.	The company did not complete any common stock transactions during the year.

Required:
1.	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.)