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begin{tabular}{|c|c|c|} hline & begin{tabular}{l} Enusng Balance end{tabular} & begin{tabular}{l} Degtiming Balance end{tabular} hline Assets & & hline multicolumn{3}{|l|}{ Current assets: }

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\begin{tabular}{|c|c|c|} \hline & \begin{tabular}{l} Enusng \\ Balance \end{tabular} & \begin{tabular}{l} Degtiming \\ Balance \end{tabular} \\ \hline Assets & & \\ \hline \multicolumn{3}{|l|}{ Current assets: } \\ \hline Cash and cash equivalents & $62 & \$ 127 \\ \hline Accounts receivable & 870 & 795 \\ \hline Inventory & 765 & 782 \\ \hline Total current assets & 1,697 & 1,624 \\ \hline Property, plant, and equipment & 1,735 & 1,691 \\ \hline Less accumulated depreciation & 908 & 720 \\ \hline Net property, plant, and equipment & 827 & 971 \\ \hline Total assets & $2,524 & $2,595 \\ \hline Liabilities and Stockholders' Equity & & \\ \hline \multicolumn{3}{|l|}{ Current liabilities: } \\ \hline Accounts payable & $306 & $183 \\ \hline Accrued liabilities & 203 & 147 \\ \hline Income taxes payable & 123 & 95 \\ \hline Total current liabilities & 632 & 425 \\ \hline Bonds payable & 530 & 830 \\ \hline Total liabilities & 1,162 & 1,255 \\ \hline \multicolumn{3}{|l|}{ Stockholders' equity: } \\ \hline Common stock & 260 & 260 \\ \hline Retained earnings & 1,102 & 1,080 \\ \hline Total stockholders' equity & 1,362 & 1,340 \\ \hline Total liabilities and stockholders' eauitv & $2,524 & $2.595 \\ \hline \end{tabular} Burgess also provided the following information: 1. The company sold equipment that had an original cost of $58million and accumulated depreciation of $30million. The cash proceeds from the sale were $30 million, The gain on the sale was $2 million. 2. The company did not issue any new bonds dufing the year. 3. The company paid a cash dividend during the year, 4. The company did not complete any common stock transactions during the year. Required: Using the indirect method, prepare a statement of cash flows for the year. (Enter your answers in millions not in dollars. List any deduction in cash and cash outflows as negative amounts.)

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