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Can someone help me with how to determine the amount for the issue of stock for the Statement of Cash Flow please? The below tables

Can someone help me with how to determine the amount for the "issue of stock" for the Statement of Cash Flow please?

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The below tables shows Dynamic Mattress's year-end 2016 and 2018 balance sheets, and its income statement for 2017. Dynamic Mattress Year-End Balance Sheet for 2016 (figures in $ millions) Assets Liabilities and Shareholders' Equity Current Assets: Current Liabilities: Cash 26 Bank loans $ 26 Marketable securities 13 Accounts payable 90 Accounts receivable 113 Inventory 165 Total current assets $ 317 Total current liabilities $ 116 Fixed assets: Gross investment $ 253 Long-term debt 28 Less depreciation 73 Net worth (equity and retained earnings) 353 Net fixed assets $ 180 Total assets $ 497 Total liabilities and net worth $ 497 Dynamic Mattress Year-End Balance Sheet for 2017 (figures in $ millions) Assets Liabilities and Shareholders' Equity Current Assets: Current Liabilities: Cash $ 56.0 Debt due within a year (bank loans) $ 34.0 Marketable securities 0.0 Accounts payable 128.0 Accounts receivable 130.0 Inventory 201.0 Total current assets $ 387.0 Total current liabilities $ 162.0 Fixed assets: Gross investment $ 351.0 Long-term debt 66.0 79.5 430.5 Less depreciation Net worth (equity and retained earnings) Net fixed assets $ 271.5 Total assets $ 658.5 $ 658.5 Total liabilities and owners' equity Dynamic Mattress Income Statement for 2017 (figures in $ millions) Sales $ 1,500.0 Operating costs 1,408.5 $ 91.5 Depreciation 6.5 EBIT $ 85.0 Interest 5.0 Pretax income $ 80.0 Tax at 50% 40.0 Net income $ 40.0 lotes: Dividend = $30 million and reinvested earnings = $10 million. se the tables above to work out the statement of cash flows for 2017. (Enter your answers in millions of dollars unded to 1 decimal place.)

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