A comparative balance sheet and an income statement for Burgess Company are given below: Burgess also provided the following information: 1. The company sold equipment that had an original cost of $52 million and accumulated depreciation of $27 million. The cash proceeds from the sale were $27 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: 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.)