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

Depreciation and amortization $109.4 million

Increase in payables 2.8 million

Decrease in inventories 30.7 million

Decrease in receivables 30.6 million

Proceeds from long-term debt 197.1 million

Repayments of long-term debt 324.2 million

Additions to property and equipment 59.3 million

Net loss 29.5 million

Prepare the operating activities section of the Statement of Cash Flows for Learning, Inc. for the year ended December 31, 2007