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Learning, Inc. had the following amounts for the year ended December 31, 2007: Depreciation and amortization$109.4 million Increase in payables2.8 million Decrease in inventories30.7 million

Learning, Inc. had the following amounts for the year ended December 31, 2007:

Depreciation and amortization$109.4 million

Increase in payables2.8 million

Decrease in inventories30.7 million

Decrease in receivables30.6 million

Proceeds from long-term debt197.1 million

Repayments of long-term debt324.2 million

Additions to property and equipment59.3 million

Net loss29.5 million

What is the operating activitiessection of the Statement of Cash Flowsfor Learning,Inc. for the year ended December 31, 2007

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