I updated the photos, hopefully these are more clear and someone can help me with this?

Problem 21-11 (Statlc) Prepare a statement of cash flows; dlrect method [LO21-3, 21-8] The comparative balance sheets for 2021 and 2020 and the income statement for 2021 are given below for Arduous Company. Addltional Information from Arduous's accounting records is provided also. ARDUOUS COMPANY Incone statement For Year Ended December. 31, 2021 (\$ in millions) Revenues and gain: Additional information from the accounting recorols: a. Investment revenue Includes Arduous Company's $6 million share of the net Income of Demur Company, an equity method Investee. b. Treasury bills were sold durling 2021 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents. c. Equipment orlginally costing $70 million that was one-half depreclated was rendered unusable by a flood. Most major components of the equlpment were unharmed and were sold for $17 million. d. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $3 million. e. The preferred stock of Tory Corporatlon was purchased for $25 million as a long-term Investment. f. Land costing $46 million was acquired by issuling $23 million cash and a 15%, four-year, $23 million note payable to the seller. g. The right to use a bullding was acqulred with a 15 -year lease agreement, present value of lease payments, $82 million. Annual lease payments of $7 million are paid at the beginning of each year starting January 1, 2021. h. $60 million of bonds were retired at maturity. 1. In February. Arduous issued dividend (4 million shares). The market price of the $5 par value common stock was $7.50 per share at that time. J. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $9 million. Required: Prepare the statement of cash flows of Arduous Company for the year ended December 31, 2021. Present cash flows from operating actlvitles by the direct method. (Do not round your intermediate calculations. Enter your answers in millions (l.e.. 10,000,000 should be entered as 10.). Amounts to be deducted should be indicated with a minus sign.) \begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|c|}{ ARDUOUS COMPANY } \\ \hline \multicolumn{2}{|c|}{ Statement of Cash Flows } \\ \hline \multicolumn{2}{|c|}{ For year ended December 31,2021 (\$ in millions) } \\ \hline Cash flows from operating activities: & & \\ \hline Cash inflows: & 5 & \\ \hline From customers & & \\ \hline From investment revenue & & \\ \hline From sale of cash equivalents & & \\ \hline & & \\ \hline & & \\ \hline Cash outflows: & & \\ \hline To suppliers of goods & & \\ \hline To employees & & \\ \hline For insurance & & \\ \hline Retirement of bonds payable & & \\ \hline For income tax & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Nat cash flows from operating activities & & \\ \hline Cash flows from investing activities: & & \\ \hline Sale of building parts & & \\ \hline Purchase of long-term investment & & \\ \hline Purchase of land & & \\ \hline Net cash flows from investing activities & & \\ \hline Cash flows from financing activities: & & \\ \hline Retirement of bonds payable & & \\ \hline Payment on lease liability & & \\ \hline Sale of preferred stock & & \\ \hline Payment of dividends & & \\ \hline Purchase of treasury stock & & \\ \hline \end{tabular}