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			$	122
Accounts receivable		210				145
Prepaid insurance		11				9
Inventory		270				188
Buildings and equipment		426				363
Less: Accumulated depreciation		(132	)			(253	)
	$	822			$	574
Liabilities
Accounts payable	$	100			$	126
Accrued liabilities		10				16
Notes payable		73				0
Bonds payable		176				0
Shareholders Equity
Common stock		413				413
Retained earnings		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		41
Operating expenses		550			2,106
Net income				$	104

Additional information from the accounting records:

1. During 2021, $243 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 $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).)