On January 1, 2021, the Merit Group issued to its bank a $31 million, five-year installment note to be paid in five equal payments at the end of each year. Installment payments of $7.970 million annually include interest at the rate of 9.0%. Required: What would be the amount(s) related to the note that Merit would report in its statement of cash flows for the year ended December 31, 2021? (List each cash flow separately. List any cash outflows with a minus sign. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).) Answer is not complete. Cash outflow from financing activities Cash inflow from financing activities ($ in millions)