In preparation for developing its statement of cash flows for the year ended December 31, 2024, Rapid Pac, Incorporated, collected the following information: Fair value of shares issued in a stock dividend Payment for the early extinguishment of long-term bands (book value: $92.0 million) Proceeds from the sale of treasury stock (cost: $28.0 million) Gain on sale of land Proceeds from sale of land Purchase of Microsoft common stock Declaration of cash dividends Distribution of cash dividends declared in 2023. ($ in millions) $112.0 97.0 33.0 3.7 11.1 164.0 62.0 59.0 In Rapid Pac's statement of cash flows, what were net cash inflows (or outflows) from financing activities for 2024? Note: Cash outflows should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e.. 5,500,000 should be entered as 5.5). Cash Flows from Financing Activities Proceeds from the sale of treasury stock Net cash inflows (outflows) from financing activities S (5 in millions) 0.0 27