Jesse Corporation reported the following information for the current year: (1) Net income is $245 million. (2) cash received from sales of buildings were 26 million.(3) Customer accounts receivable increased by $12 million. (4) Dividends paid to common shareholders were $8 million. (5) Depreciation expense was $43 million. (6) Income tax payable decreased by $11 million. (7) Long-term debt increased by $28 million. (8) Accounts payable decreased by $6 million. (9) Inventories increased by $17 million.

calculate the cash flow from operating expenses