Comparative balance sheets for 2024 and 2023, a statement of income for 2024, and additional information from the accounting records of Red. Incorporated, are provided below: Additional information from the accounting records: a. During 2024,$272 miltion of equipment was purchased to replace $210 million of equipment ( 80% depreciated) sold at book value. b. In order to maintain the usual policy of paying cash dividends of $62 million, it was necessary for Red to borrow $62 million from tis bank. Required: Prepare the statement of cash flows of Red, Incorporated, for the year ended December 31, 2024, using the direct method to report. operating activities. Note: Enter your onswers in millions (i.e., 10,000,000 should be entered as 10). Cosh outflows should be indicated with a minus sign