Hi-Tech, Inc., reports net income of $57 million. Included in that number are depreciation expense of $4.7 million and a loss on the sale of equipment of $1.3 million. Records reveal increases in accounts receivable, accounts payable, and inventory of $17 million, $2.7 million, and $37 million, respectively What are Hi-Tech's net cash flows from operating activities? (List cash outflows and any decrease in cash as negative amounts. Enter your answer in millions. (i.e., $10,000,000 should be entered as 10).) HI-TECH, INC Statement of Cash Flows (partial) Cash flows from operating activities N Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities