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. Additional information from the accounting records: a. During 2021 , $259 million of equipment was purchased to replace $200 million of equipment (95\% depreciated) sold at book value. b. In order to maintain the usual policy of paying cash dividends of $34 million, it was necessary for Red to borrow $34 million from its bank. Required: Prepare the statement of cash flows for 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).)