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	$	24			$	110
Accounts receivable		178				132
Prepaid insurance		7				3
Inventory		285				175
Buildings and equipment		400				350
Less: Accumulated depreciation		(119	)			(240	)
	$	775			$	530
Liabilities
Accounts payable	$	87			$	100
Accrued expenses payable		6				11
Notes payable		50				0
Bonds payable		160				0
Shareholders Equity
Common stock		400				400
Retained earnings		72				19
	$	775			$	530

RED, INC. Statement of Income For Year Ended December 31, 2018
($ in millions)
Revenues
Sales revenue				$	2,000
Expenses
Cost of goods sold	$	1,400
Depreciation expense		50
Operating expenses		447			1,897
Net income				$	103

Additional information from the accounting records:

1. During 2018, $230 million of equipment was purchased to replace $180 million of equipment (95% depreciated) sold at book value.
2. In order to maintain the usual policy of paying cash dividends of $50 million, it was necessary for Red to borrow $50 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).)