Hi-Tech, Inc., reports net income of $64 million. Included in that number are depreciation expense of $5.4 million and a loss on the sale of equipment of $1.4 million. Records reveal increases in accounts receivable, accounts payable, and inventory of $2.4 million, $3.4 million, and $4.4 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 Adjustments to reconcile net income to net cash flows from operating activities Net cash flows from operating activities