Additional information from the accounting records: a. During 2021,$238 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 $58 million, it was necessary for Red to borrow $58 million from its bank. Required: Prepare the statement of cash flows of Red, Inc., using the direct method to report operating activities. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10 ). Amounts to be deducted should be indicated with a minus sign.)