I am having trouble working this problem. The comparative balance sheets for 2018 and 2017 are given below for Surmise Company. Net income for 2018 was $66 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions) 2018 2017 Assets Cash $ 45 $ 49 Accounts receivable 82 92 Less: Allowance for uncollectible accounts (18 ) (5 ) Prepaid expenses 13 9 Inventory 135 120 Long-term investment 92 60 Land 84 84 Buildings and equipment 344 235 Less: Accumulated depreciation (115 ) (94 ) Patent 18 21 $ 680 $ 571 Liabilities Accounts payable $ 11 $ 27 Accrued liabilities 2 13 Notes payable 34 0 Lease liability 101 0 Bonds payable 57 111 Shareholders Equity Common stock 62 50 Paid-in capitalexcess of par 255 205 Retained earnings 158 165 $ 680 $ 571 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2018. Use the indirect method to present cash flows from operating activities because you do not have sufficient information to use the direct method. You will need to make reasonable assumptions concerning the reasons for changes in some account balances. A spreadsheet or T-account analysis will be helpful. (Hint: The right to use a building was acquired with a seven-year lease agreement. Annual lease payments of $8 million are paid at January 1 of each year starting in 2018.) (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.)