Hi-Tech, Incorporated, reports net income of $54.0 million. Included in that number are depreciation expense of $4.4 milion and a loss on the sale of equipment of $1.6 milion. Records reveal increases in accounts recelvable, accounts payable, and inventory of $1.4 million, $2.4m ilion, and $3.4 million, respectively. Prepare the operating activities section of Hi-Tect's stafement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Round your answers to 1 decimal place. Enter your answers in millions (G.e., $10,100,000 should be entered as 10.1).)