Additional information from the accounting records:

a$.$Company land, purchased in a previous year for $$10$ million, was sold for $ $4$ million.

b$.$Land was purchased during the year for cash $($Hint: set up a t$-$account for land and first consider the land sale$).$

c$.$Equipment that originally cost $ $14$ million, and which was one$-$half depreciated $($$$7$ million accumulated depreciation$),$ was sold for $$5$ million cash.

d$.$The common shares of Mazuma Corporation were purchased for $$15$ million as a short$-$term investment.

e$.$On January $1,2022,$ $$5$ million of bonds $($issued $20$ years ago at the face amount$)$ were retired at maturity.

f$.$The increases in the common stock account and paid$-$in$-$capital excess of par account are attributable to the issuance of stock for cash.

g$.$Cash dividends of $$10$ million were paid to shareholders. Company repurchased stock during the year $($treasury stock$).$

Can you made the $2024$ statement $of$ cash flows for ABC Corporation. Use direct method for the operating section.