Could you please help me with the rest of the problem?

Where the increase of $107 in lease liability goes?

Thank you in advance!

The comparative balance sheets for 2016 and 2015 are given below for Surmise Company. Net income for 2016 was $70 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2016 and 2015 (S in millions) 2016 2015 Assets Cash $ 86 $ 41 84 96 (19) (4) 14 11 167 150 104 70 Less: Allowance for uncollectible accounts Prepaid expenses Long-term investment Land Buildings and equipment Less: Accumulated depreciation Patent 352 245 (122) (98) 20 22 $ 774 $ 621 Liabilities Accounts payable Accrued liabilities Notes payable Lease liability Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $ 18 S 32 (3) 15 38 0 107 0 59 117 64 50 259 205 232 202 $774 $ 621 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2016. Use the indirect method to present cash flows from operating activities because you do not have sufficient information to use the direct method. You will need to make reasonable assumptions concerning the reasons for changes in some account balances. A spreadsheet or T-account analysis will be helpful. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.)