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 Caah $ 41 $ 165 Accounts receivable 192 149 Prepaid insurance 15 8 Inventory 319 192 Buildings and equipment 434 367 Less: Accumulated depreciation (136) (257) $ 865 $ 624 Liabilities Accounts payable $ 104 134 Acerued liabilities 14 20 Notes payable 67 0 Bonda payable 178 Shareholders' Equity Common stock 417 417 Retained earnings 85 53 $ 965 $ 624 JED, INC. statement of Income For Year Ended December 31, 2021 ($ in millions) Revenge sales revende $2,170 Expenses Cost of goods sold $1,469 Depreciation expense 69 Operating expenses 533 2,071 Net income 99 Additionat information from the accounting records a. During 2021, $267 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 $67 million, it was necessary for Red to borrow $67 milion from its bank Required: Prepare the statement of cash flows of Red, Inc., using the direct method to report operating activities (Enter your answers in millions