HI-Tech, Incorporated, reports net Income of $61.0 million. Included In that number are depreciation expense of $5.1 million and a loss on the sale of equipment of $1.1million. Records reveal Increases in accounts recelvable, accounts payable, and inventory of $21 million, $3.1 million, and $4.1 million, respectively. Prepare the operating activities section of HI-Tech's statement of cash flows using the Indirect method. (Amounts to be deducted should be Indlcated with a minus sign. Round your answers to 1 decimal place. Enter your answers In millions (l.e., $10,100,000 should be entered as 10.1).)