Comparative balance sheets for 2018 and 2017, a statement of income for 2018, and additional information from the accounting records of Red, Inc., are provided below.

RED, INC. Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	2018				2017
Assets
Cash	$	29			$	114
Accounts receivable		188				137
Prepaid insurance		14				6
Inventory		252				180
Buildings and equipment		453				355
Less: Accumulated depreciation		(124	)			(245	)
	$	812			$	547
Liabilities
Accounts payable	$	95			$	110
Accrued expenses payable		13				20
Notes payable		55				0
Bonds payable		162				0
Shareholders Equity
Common stock		405				405
Retained earnings		82				12
	$	812			$	547

RED, INC. Statement of Income For Year Ended December 31, 2018
($ in millions)
Revenues
Sales revenue				$	2,030
Expenses
Cost of goods sold	$	1,430
Depreciation expense		41
Operating expenses		434			1,905
Net income				$	125

Additional information from the accounting records:

1. During 2018, $278 million of equipment was purchased to replace $180 million of equipment (90% depreciated) sold at book value.
2. In order to maintain the usual policy of paying cash dividends of $55 million, it was necessary for Red to borrow $55 million from its bank.

Thank you for the help!

Answer is not complete. RED, INC. Statement of Cash Flows For year ended December 31, 2018 ( $ in millions) Cash flows from operating activities: Cash inflows