Comparative balance sheets for 2020 and 2021, a statement of income for 2021, and additional information from the accounting records of Orange Company are provided below. ORANGE COMPANY Comparative Balance Sheets December 31, 2020 and 2021 ($ in millions) 2020 2021 Assets Cash $ 43 $ 38 Petty cash 11 14 Accounts receivable 33 38 Allowance for uncollectible account (8 ) (10 ) Investment in A Corp 20 0 Investment in B Inc 0 15 Inventory 37 34 Prepaid insurance 6 8 Supplies 15 11 Land 80 100 Building 160 160 Less: Accumulated depreciation (32 ) (40 ) Equipment 75 90 Less: Accumulated depreciation (30 ) (35 ) $ 410 $ 423 Liabilities Accounts payable $ 29 $ 32 Salaries payable 8 4 Interest payable 4 3 Bonds payable 180 160 Owners Equity Owner's contribution 130 165 Capital 59 79 Withdrawal 0 (20 ) $ 410 $ 423 ORANGE COMPANY Statement of Income For Year Ended December 31, 2021 ($ in millions) Revenues Sales revenue $ 222 Gain on sale of land 22 $ 244 Expenses Cost of goods sold $ 48 Bad debt expense 4 Insurance expense 34 Supplies expense 42 Depreciation expense 23 Salaries expense 38 Interest expense 9 Utilities expenses 18 216 Income from operations 28 Other income and expenses Loss on sale of equipment (3 ) Loss on sale of Investment A (5 ) Total other income and expenses (8 ) Net income $ 20 Additional information from the accounting records: a) Equipment that originally cost $19 and had a book value of $9 was sold b) The building has a life of 20 years c) The land has a life of 5 years d) Land that originally cost $18 was sold Required: Prepare the statement of cash flows of Orange Company using the direct method to report operating activities. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.)