Can you please prepare a statement of cash flows for sapphire corporation with the following information? Thanks!

Sapphire Corp. Income Statement Year Ended December 31, 2024 Sales revenue Gain on sale of investments $329 Expenses: Additional data: a. A long-term investment originally purchased for $30 million, was sold for $35 million. b. A building that originally cost $60 million was destroyed by fire. Some undamaged sectic were sold for $3 million. Accumulated depreciation on the building was $15 million. c. Purchased a new building for $80 million with a long-term note payable. d. Paid $12 million on a long-term note payable. e. $127 million of bonds payable were retired at maturity. Prepare Sapphire Corporation's statement of cash flows for the year ended December 31, 2024