Comparative balance sheets for 2021 and 2020 , a statement of Income for 2021 , and additional information from the accounting records of Red, Inc., are provided below. a. During 2021,$289million of equipment was purchased to replace $190 million of equipment (80\% depreciated) sold at book value. b. In order to maintain the usual policy of paying cash dividends of $56million, it was necessary for Red to borrow $56mili ion from its bank. Required: Prepare the statement of cash flows of Red, inc., using the direct method to report operating activities. (Enter your answers in millions (1.e., 10,000,000 should be entered as 10 ). Amounts to be deducted should be indicated with a minus sign.)