Hirschbach Motor Lines has delivered state$-$of$-$the$-$art transportation solutions for over $80$ years. The chief acciountant for Hirschbach provides you with the company's $2021$ statement of cash flows and income statement. The accountant has asked for your help with some missing figures in the company's comparative balance sheets. These financial statements are shown next $($$ in millions$).$

Hirschbach Motor Lines Statement of Cash Flows

$03\mathrm{.}16$:$56$

For the Year Ended December $31,2021$

Cash Flows from Operating Activities:

Coltections from customers

Payment to suppliers

Payment of general & administrative expenses

Payment of income taxes

Net cash flows from operating activities

Cash Flows from Investing Activities:

Sale of investments

Cash Flows from Financing Activities:

Issuance of common stock

Payment of dividends

Net cash flows from financing activities

Net increase in cash

Hirschbach Motor Lines

Income Statement

For the Year Ended December $31,2021$

Sales revenue

$$108$

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