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	$	49	$	101
Accounts receivable		740		678
Inventory		700		650
Total current assets		1,489		1,429
Property, plant, and equipment		1,605		1,574
Less accumulated depreciation		830		681
Net property,plant, and equipment		775		893
Total assets	$	2,264	$	2,322
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	280	$	170
Accrued liabilities		190		160
Income taxes payable		97		82
Total current liabilities		567		412
Bonds payable		465		700
Total liabilities		1,032		1,112
Stockholders' equity:
Common stock		195		195
Retained earnings		1,037		1,015
Total stockholders' equity		1,232		1,210
Total liabilities and stockholders' equity	$	2,264	$	2,322

Burgess Company Income Statement (dollars in millions)
Sales	$	4,000
Cost of goods sold		2,740
Gross margin		1,260
Selling and administrative expenses		900
Net operating income		360
Nonoperating items: Gain on sale of equipment		2
Income before taxes		362
Income taxes		132
Net income	$	230

Burgess also provided the following information:

1.	The company sold equipment that had an original cost of $32 million and accumulated depreciation of $17 million. The cash proceeds from the sale were $17 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.)