Please show work.

Sunset Acres reported net income of $51.0 million. Included in that number were trademark amortization expense of $4.2 million and a gain on the sale of land of $2.3 million. Records reveal decreases in accounts receivable, accounts payable, and inventory of $1.9 million, $2.9 million, and $3.9 million, respectively. What were Sunset's cash flows from operating activities? (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) ($ in millions) Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities