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 $ 37 $ 122 Accounts receivable 210 145 Prepaid insurance 11 9 Inventory 270188 Buildings and equipment 426 363 Less: Accumulated (132) (253) depreciation $ 822 $ 574 Liabilities Accounts payable $ 100 $ 126 Accrued expenses payable 10 Notes payable 73 Bonds payable 176 Shareholders' Equity Common stock 413 413 Retained earnings 50 19 $ 822 $ 574 RED, INC. Statement of Income For Year Ended December 31, 2018 ($ in millions) Revenues Sales revenue $2,210 Expenses Cost of goods sold $1,515 Depreciation expense 41 Operating expenses 550 2,106 Net income $ 104 Additional information from the accounting records: a. During 2018, $243 million of equipment was purchased to replace $180 million of equipment (90% depreciated) sold at book value. b. In order to maintain the usual policy of paying cash dividends of $73 million, it was necessary for Red to borrow $73 million from its bank. Required: Prepare the statement of cash flows of Red, Inc. using the indirect method to report operating activities. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)