I need help with this, thank you!

Exercise 21-31 (Algo) Statement of cash flows; indirect method [LO21-4, 21-5, 21-6, 21-8, Appendix 21A] Comparative balance sheets for 2024 and 2023, a statement of income for 2024, and additional information from the accounting records of Red, Incorporated, are provided below: Additional information from the accounting records: a. During 2024,$212 milition of equipment was purchased to replace $180 million of equipment (90\% depreciated) sold at book value. b. In order to maintain the usual policy of paying cash dividends of $43 million, it was necessary for Red to borrow $43 million from its bank. Required: Prepare the statement of cash flows for Red, Incorporated, using the indirect method to report operating activities. Note: Cash outflows should be indicated with a minus sign. Enter your answers in millions (1.e., 10,000,000 should be entered as 10). Answer is not complete. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ RED, INCORPORATED } \\ \hline \multicolumn{4}{|c|}{ Statement of Cash Flows } \\ \hline \multicolumn{4}{|c|}{ For year ended Docember 31, 2024 ( $ in millions) } \\ \hline \multicolumn{4}{|l|}{ Cash flows from operating activities: } \\ \hline Net income & & 109 & \\ \hline \multicolumn{4}{|l|}{ Adjustments for noncash effects: } \\ \hline Depreciation expense & 0 & 410 & \\ \hline \multicolumn{4}{|c|}{ Changes in operating assots and liabilities: } \\ \hline \multicolumn{4}{|l|}{} \\ \hline Increase in accounts receival & 2 & 134 & \\ \hline Increase in prepaid insurance & 2 & 6 & \\ \hline Increase in inventory & 8 & 177 & \\ \hline Decrease in accounts payable & 2 & 104 & \\ \hline Decrease in accrued liabilities & 0 & 15 & \\ \hline Net cash flows from operating & 8 activities & & 586 \\ \hline \multicolumn{4}{|l|}{ Cash flows from investing activities: } \\ \hline Sale of equipment & ( & 0 & \\ \hline Purchase of equipment & 0 & 0 & \\ \hline Net cash flows from investing & activities & & 0 \\ \hline \multicolumn{4}{|c|}{ Cosh flows from financing activitios: } \\ \hline Issuance of note payable & 0 & 0 & \\ \hline Issuance of bonds pasyable & 0 & 0 & \\ \hline Payment of dividends & 0 & 0 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ Changes in operating assets and liabilities: } \\ \hline . & & \\ \hline Increase in accounts recelvable & 134 & \\ \hline Increase in prepaid insurance & 6 & \\ \hline Increase in inventory & 177 & \\ \hline Decrease in accounts payable & 104 & \\ \hline Decrease in accrued liabilities & 15 & \\ \hline Net cash flows from operating activities & & 586 \\ \hline \multicolumn{3}{|l|}{ Cash flows from investing activities: } \\ \hline Sale of equipment & 0 & \\ \hline Purchase of equipment & 0 & \\ \hline & & \\ \hline Net cash flows from investing activities & & 0 \\ \hline \multicolumn{3}{|l|}{ Cash flows from financing activities: } \\ \hline Issuance of note payable & 0 & \\ \hline Issuance of bonds payable & 0 & \\ \hline Payment of dividends & 0 & \\ \hline Net cash flows from financing activitios & & 0 \\ \hline Net increase (decrease) in cash & & 586 \\ \hline \multicolumn{3}{|l|}{ Cash balance, January 1} \\ \hline Cash balance, December 31 & & 586 \\ \hline \end{tabular}