An analyst gathered the following information from a company's 2010 financial statements (in $ millions) Balances as of Year Ended 31 December Retained Earnings Accounts Receivable Inventory Accounts Payable 2009 2010 140 165 36 58 32 25 In 2010, the company declared and paid cash dividends of $20 million and recorded depreciation expense in the amount of $30 million. The company considers dividends paid a financing activity. The company's 2010 cash flow from operations (in $millions) was closest to