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.

RED, INC. Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions)
	2021				2020
Assets
Cash	$	35			$	134
Accounts receivable		200				143
Prepaid insurance		5				3
Inventory		307				186
Buildings and equipment		422				361
Less: Accumulated depreciation		(130	)			(251	)
	$	839			$	576
Liabilities
Accounts payable	$	98			$	122
Accrued liabilities		4				9
Notes payable		81				0
Bonds payable		173				0
Shareholders Equity
Common stock		411				411
Retained earnings		72				34
	$	839			$	576

RED, INC. Statement of Income For Year Ended December 31, 2021
($ in millions)
Revenues
Sales revenue				$	2,110
Expenses
Cost of goods sold	$	1,424
Depreciation expense		41
Operating expenses		526			1,991
Net income				$	119

Additional information from the accounting records:

1. During 2021, $241 million of equipment was purchased to replace $180 million of equipment (90% depreciated) sold at book value.
2. In order to maintain the usual policy of paying cash dividends of $81 million, it was necessary for Red to borrow $81 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).)