On January 1, 2024, Clor-Proell Enterprises bought 20% of the outstanding common stock of Chen Construction Company for $400.0 million cash. Chens net income for the year ended December 31, 2024, was $200.0 million. During 2024, Chen declared and paid cash dividends of $40.0 million. Clor-Proell recorded the investment as follows:

General Journal	($ in millions)
	Debit	Credit
PURCHASE
Investment in Chen Construction shares	400.0
Cash		400.0
NET INCOME
Investment in Chen Construction shares (20% $200.0 million)	40.0
Investment revenue		40.0
DIVIDENDS
Cash (20% $40.0 million)	8.0
Investment in Chen Construction shares		8.0

Required:

What would be the pretax amounts related to the investment that Clor-Proell would report in its statement of cash flows for the year ended December 31, 2024?

Note: Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). Cash outflows should be indicated with a minus sign.