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	$	30			$	122
Accounts receivable		190				138
Prepaid insurance		13				9
Inventory		254				181
Buildings and equipment		455				356
Less: Accumulated depreciation		(125	)			(246	)
	$	817			$	560
Liabilities
Accounts payable	$	97			$	112
Accrued liabilities		12				21
Notes payable		36				0
Bonds payable		162				0
Shareholders Equity
Common stock		406				406
Retained earnings		104				21
	$	817			$	560

RED, INC. Statement of Income For Year Ended December 31, 2021
($ in millions)
Revenues
Sales revenue				$	2,080
Expenses
Cost of goods sold	$	1,444
Depreciation expense		31
Operating expenses		486			1,961
Net income				$	119

Additional information from the accounting records:

During 2021, $289 million of equipment was purchased to replace $190 million of equipment (80% depreciated) sold at book value.

In order to maintain the usual policy of paying cash dividends of $36 million, it was necessary for Red to borrow $36 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).)