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 $ 37 Accounts receivable 210 $ 122 145 Prepaid insurance 11 9 Inventory 270 188 Buildings and equipment 426 363 Less: Accumulated depreciation (132) (253) $ 822 $ 574 Liabilities Accounts payable Accrued liabilities Notes payable Bonds payable Common stock Shareholders' Equity Retained earnings $ 100 $ 126 10 16 73 0 176 0 413 413 50 19 $ 822 $ 574 RED, INC. Statement of Income For Year Ended December 31, 2021 ($ in millions) Revenues Sales revenue $2,210 Expenses Cost of goods sold $1,515 Depreciation expense Operating expenses Net income 41 550 2,106 $ 104 Additional information from the accounting records: a. During 2021, $243 million of equipment was purchased to replace $180 million of equipment (90% depreciated) sold at book value. b. In order to maintain the usual policy of paying cash dividends of $73 million, it was necessary for Red to borrow $73 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).)