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The comparative balance sheets for 2021 and 2020 are given below for Surmise Company. Net income for 2021 was $84 million. \begin{tabular}{lrrr} Accounts payable & $1 & $ & 46 \\ Accrued liabilities & 1 & 22 \\ Notes payable & 52 & 0 \\ Lease liability & 128 & 0 \\ Bonds payable & 67 & 139 \\ Shareholders' Equity & 71 & 50 \\ Common stock & 265 & 205 \\ Paid-in capital-excess of par & 146 & 172 \\ Retained earnings & $751 & $634 \\ \hline \hline \end{tabular} Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2021. Use the indirect method to present cash flows from operating activities because you do not have sufficient information to use the direct method. You will need to make reasonable assumptions concerning the reasons for changes in some account balances. A spreadsheet or T-account analysis will be helpful. (Hint: The right to use a building was acquired with a sevenyear lease agreement. Annual lease payments of $10 million are paid at January 1 of each year starting in 2021.) (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.) SURMISE COMPANY Statement of Cash Flows For year ended December 31, 2021 ( $ in millions) Cash flows from operating activities: Net income Adjustments for noncash effects: \begin{tabular}{|l|l|} \hline Depreciation expense \\ \hline Bad debt expense & \\ \hline & Amortization expense \\ \hline \end{tabular} Changes in operating assets and liabilities: \begin{tabular}{|l|} \hline Decrease in accounts receivable \\ \hline Increase in inventory \\ \hline Decrease in accounts payable \\ \hline Increase in prepaid expenses \\ \hline Decrease in accrued liabilities \\ \hline \end{tabular} Net cash flows from operating activities Cash flows from investing activities