KI's cash flow to stockholders in 2021 is _____.

	a.	$23.3 million
	b.	-$39.4 million
	c.	-$43.1 million
	d.	$19.5 million

\begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Kramerica Industries (KI) } \\ \hline 2021 Income Statement (all numbers in millions) \\ \hline Sales & 1563.7 \\ \hline Cost of goods sold & 1081.1 \\ \hline Selling \& administrative expenses & 231.1 \\ \hline Depreciation & 83.1 \\ \hline Earnings before interest and taxes & ? \\ \hline Interest expense & 5.6 \\ \hline Earnings before taxes & ? \\ \hline Taxes & 44.3 \\ \hline Net income & ? \\ \hline & ? \\ \hline Dividends & ? \\ \hline Additions to retained earnings & ? \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|r|r|} \hline \multicolumn{7}{|c|}{ Kramerica Industries (KI) } \\ \hline & \multicolumn{2}{|c|}{2020 and 2021 Balance Sheets (all numbers in millions) } \\ \hline & 2020 & 2021 & & 2020 & 2021 \\ \hline Cash & 46.5 & 309.8 & Accounts payable & 346 & 377.8 \\ \hline Accounts receivable & 268.8 & 306.2 & Long-term debt & 305.6 & 574 \\ \hline Inventory & 372.7 & 423.8 & Common stock & 892.9 & 869.6 \\ \hline Net fixed assets & 805.8 & 849.4 & Retained earnings & -50.7 & 67.8 \\ \hline & & & & & ? \\ \hline Total assets & ? & ? & Total liabilities and equity & & ? \\ \hline & & & & & ? \\ \hline \end{tabular}