Additional information from the accounting records: a. Investment revenue includes Arduous Company's \\$6 million share of the net income of Demur Company, an equity method investee. b. Treasury bills were sold during 2024 at a gain of \\( \\$ 2 \\) million. Arduous Company classifies its investments in Treasury bills as cash equivalents. c. Equipment originally costing \\( \\$ 70 \\) million that was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for \\( \\$ 17 \\) million. d. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by \\( \\$ 3 \\) million. e. The preferred stock of Tory Corporation was purchased for \\( \\$ 25 \\) million as a long-term investment. f. Land costing \\( \\$ 46 \\) million was acquired by issuing \\( \\$ 23 \\) million cash and a \15, four-year, \\( \\$ 23 \\) million note payable to the seller. g. The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, \\$82 million. Annual lease payments of \\$7 million are paid at the beginning of each year starting January 1, 2024. h. \\( \\$ 60 \\) million of bonds were retired at maturity. i. In February, Arduous issued a stock dividend (4 million shares). The market price of the \\( \\$ 5 \\) par value common stock was \\( \\$ 7.50 \\) per share at that time. j. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of \\( \\$ 9 \\) million. The comparative balance sheets for 2024 and 2023 and the income statement for 2024 are given below for Arduous Company. Additional information from Arduous's accounting records is provided also. \\begin{tabular}{|l|l|l|} \\hline Net cash flows from operating activities & & \\\\ \\hline & & \\\\ \\hline & & \\\\ \\hline & & \\\\ \\hline Net cash flows from investing activities: & & \\\\ \\hline Cash flows from financing activities: & & \\\\ \\hline & & \\\\ \\hline & & \\\\ \\hline & & \\\\ \\hline & & \\\\ \\hline & & \\\\ \\hline & & \\\\ \\hline Net cash flows from financing activities & & \\\\ \\hline Net increase in cash & & \\\\ \\hline Cash balance, January 1 & & \\\\ \\hline Cash balance, December 31 & & \\\\ \\hline Noncash investing and financing activities: & \\\\ \\hline & & \\\\ \\hline \\hline & & \\\\ \\hline & & \\\\ \\hline \\end{tabular} Required: Prepare the statement of cash flows for Arduous Company using the indirect method. Note: 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)