Excerpts from Dowling Company's December 31, 2018 and 2017, financial statements and key ratios are presented below (all numbers are in millions): Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity Multiple 2018 $ 26 $ 121 $ 66 $ 5.50 10.8% 2.42 2017 $ 22 $106 $ 61 $ 23 26 Dowling's average total assets for 2018 is (rounded): Hong Kong Clothiers reported revenue of $5,090,000 for its year ended December 31, 2018. Accounts receivable at December 31, 2017 and 2018, were $320,400 and $353,100, respectively. Using the direct method for reporting cash flows from operating activities, Hong Kong Clothiers would report cash collected from customers of: Rowdy's Restaurants cash flow ($ in millions) Cash received from: Customers Interest on investments Sale of land Sale of Rowdy's capital stock Issuance of debt securities $ 4,500 380 280 960 3,800 Cash paid for: Interest on debt Income tax Debt principal reduction Purchase of equipment Purchase of inventory Dividends on capital stock Operating expenses $ 480 260 3,300 7,600 2,800 740 860 Rowdy's would report net cash inflows (outflows) from operating activities in the amount of: Rowdy's Restaurants cash flow ($ in millions) Cash received from: Customers Interest on investments Sale of land Sale of Rowdy's capital stock Issuance of debt securities $2,700 260 160 720 2,600 Cash paid for: Interest on debt Income tax Debt principal reduction Purchase of equipment Purchase of inventory Dividends on capital stock Operating expenses $ 360 140 2,100 5,200 1,600 380 620 Rowdy's would report net cash inflows (outflows) from investing activities in the amount of