P$11-5($Algo$)($Appendix $11$A$)$ Preparing the Statement of Cash Flows with Sale of Equipment $($Indirect Method$)$ LO$11-2,11-3,11-5,11-$S$1$

The following irlorration has been reported by Laporte Inc. on its statements of financial position at December $31,2023$ and $2022$ and on its stblement of earnings for the year ended Decenber $31,2023.$ Amounts ere in milions of dollars:

Additional information ts as follows:

a$.$ Old equpment was sold for cash during $2023.$ Whed an original cost of $$30$ and an accumulated depreciation of $$21.$

b$.$ A new building was acquired during the year in exchange for a long term note for $$60,$ payable in five years. In addition, nev. equipment was purchased for cash

Required:

Prepare the operating activities section of the statement of cash fows for Laporte Inc. for the year ended December $31,2023$ by