Hi, needing help with the following question, please. File is attached. Thank you!!

The comparative balance sheets for 2013 and 2012 are given below for Surmise Company. Net income for 2013 was $86 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2013 and 2012 ($ in millions) 2013 Assets Cash Accounts receivable Less: Allowance for uncollectible accounts Prepaid expenses Inventory Long-term investment Land Buildings and equipment Less: Accumulated depreciation Patent Liabilities Accounts payable Accrued liabilities Notes payable Lease liability Bonds payable Shareholder s' Equity Common stock Paid-in capital excess of par Retained earnings $ 88 2012 $ 38 93 113 (28) (5) 23 19 130 105 153 110 106 106 416 285 (146) (114) 28 29 $ 863 $ 686 $ 26 $ 48 (3) 23 54 0 131 0 68 142 72 50 267 205 248 218 $ 863 $ 686 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2013. 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. Amounts to be deducted should be indicated with a minus sign.) SURMISE COMPANY Statement of Cash Flows For year ended December 31, 2013 ($ in millions) Cash flows from operating activities: $ Net income Adjustments for noncash effects: (Click to select) 2 (Click to select) 2 (Click to select) 2 Changes in operating assets and liabilities: (Click to select) 2 (Click to select) 2 (Click to select) 2 (Click to select) 2 (Click to select) 2 $ Net cash flows from operating activities Cash flows from investing activities: (Click to select) Net cash flows from investing activities Cash flows from financing activities: (Click to select) 2 (Click to select) 2 (Click to select) 2 (Click to select) 2 Net cash flows from financing activities (Click to select) Cash balance, January 1 Cash balance, December 31 $ $