Additional information from the accounting records: a. During 2021,$212 million of equipment was purchased to replace $180 million of equipment (90% depreciated) sold at book value. b. In order to maintain the usual policy of paying cash dividends of $43 million, it was necessary for Red to borrow $43 million from its bank. Required: Prepare the statement of cash flows for Red, Inc., using the indirect method to report operating activities. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Comparative balance sheets for 2021 and 2020, a statement of income for 2021 , and additional information from the accounting records of Red, Inc., are provided below. RED, INC. Comparative Balance Sheets December 31, 2021 and 2020 (\$ in milions) \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ RED, INC. } \\ \hline \multicolumn{1}{|c|}{ For year ended December 31, 2021 (\$ in millions) } \\ \hline Cash flows from operating activities: \\ \hline Net income & \\ \hline Adjustments for noncash effects: & \\ \hline Changes in operating assets and liabilities: & \\ \hline Depreciation expense & \\ \hline Increase in accounts receivable & \\ \hline Increase in inventory & \\ \hline Net cash flows from operating activities & \\ \hline Cash flows from investing activities: & \\ \hline \end{tabular}