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A firm's balance sheets as of December 3 1 , 2 0 2 1 , and 2 0 2 2 show the following items (

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A firm's balance sheets as of December 31,2021, and 2022 show the following items (in millions):
2021:
Cash =$8.71; Account Receivable =$3.54 Inventory =$3.93; Gross Fixed
Assets =$8.81; Accumulated Depreciation =$6.81;
Retained Earnings =$1.54; Capital Surplus =$1.7 Common Stock ( $0.50 par)=$1.82; Notes Payable =$4.39; Long term debt =$6.65; Accounts Payable = $2.08.
2022:
Cash =$10.71; Account Receivable =$2.54 Inventory =$4.43; Gross Fixed
Assets =$10.51; Accumulated Depreciation =$7.51;
Retained Earnings =$2.54; Capital Surplus =$4.2; Common Stock ( $0.50 par)=$3.62 : Notes Payable =$4.69; Long term debt =$3.67; Accounts Payable = $1.96.
Calculate the net capital spending in 2022.
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