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 Accounts receivable Prepaid insurance Inventory $ 40 200 12 $ 148 148 9 300 191 Buildings and equipment 432 366 Less: Accumulated depreciation (135) (256) $ 849 $ 606 Liabilities Accounts payable $ 103 $ 132 Accrued liabilities Notes payable Bonds payable Common stock Shareholders' Equity Retained earnings 11 19 76 0 189 416 416 54 39 $ 849 $ 606 RED, INC. Statement of Income For Year Ended December 31, 2021 Revenues ($ in millions) Sales revenue $2,200 Expenses Cost of goods sold $1,467 Depreciation expense Operating expenses 41 601 2,109 Net income $ 91 Additional information from the accounting records: a. During 2021, $246 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 $76 million, it was necessary for Red to borrow $76 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).)