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	$	26			$	114
Accounts receivable		203				134
Prepaid insurance		11				6
Inventory		289				177
Buildings and equipment		384				352
Less: Accumulated depreciation		(121	)			(242	)
	$	792			$	541
Liabilities
Accounts payable	$	90			$	104
Accrued liabilities		10				15
Notes payable		43				0
Bonds payable		161				0
Shareholders Equity
Common stock		402				402
Retained earnings		86				20
	$	792			$	541

RED, INC. Statement of Income For Year Ended December 31, 2021
($ in millions)
Revenues
Sales revenue				$	2,010
Expenses
Cost of goods sold	$	1,439
Depreciation expense		41
Operating expenses		421			1,901
Net income				$	109

Additional information from the accounting records:

1. During 2021, $212 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 $43 million, it was necessary for Red to borrow $43 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).)