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The comparative balance sheets for 2018 and 2017 and the income statement for 2018 are given below for Arduous Company. Additional information from Arduous's accounting records is provided also ARDUOUS COMPANY Comparative Balance Sheets December 31, 2018 and 2017 (s in millions) 2018 2017 Assets Cash Accounts receivable Investment revenue receivable Inventory Prepaid insurance Long-term investment Land Buildings and equipment $ 136$94 220 17 213 25 138 163 426 203 19 195 440 (111)(146) Less: Accumulated depreciation Patent 47 50 1,390 1,200 Liabilities Accounts payable Salaries payable Bond interest payable Income tax payable Deferred income tax liability Notes payable Lease liability Bonds payable $63 91 31 17 29 21 19 21 25 37 29 104 228 (35) 301 (41) Less: Discount on bonds Shareholders Equity Common stoc Paid-in capital-excess of par Preferred stock Retained earnings Less: Treasury stock 453 113 423 98 285 40 230 $1,390 1,200 ARDUOUS COMPANY Income Statement For Year Ended December 31, 2018 (s in millions) Revenues and gain: Sales revenue Investment revenue Gain on sale of treasury bills 535 25 2 $562 xpenses and 1SS Cost of goods sold Salaries expense Depreciation expense Patent amortization expense Insurance expense Bond interest expense Loss on machine damage Income tax expense Net income 184 86 13 2 41 32 49 427 135 Additional information from the accounting records: a. Investment revenue includes Arduous Company's $19 million share of the net income of Demur Company, an equity method investee b. Treasury bills were sold during 2018 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents c. A machine originally costing $96 million that was one-half depreciated was rendered unusable by a flood. Most major components of the machine were unharmed and were sold for $16 million d. Temporary differences between pretax accounting income and taxable income caused the deferred income tax liability to increase by $16 million e. The preferred stock of Tory Corporation was purchased for $38 million as a long-term investment. Land costing $59 million was acquired by issuing $30 million cash and a 15%, four-year, $29 million note payable to the seller g. The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, $110 million Annual lease payments of $6 million are paid at the beginning of each year starting January 1, 2018 h. $73 million of bonds were retired at maturity i. In February, Arduous issued a 5% stock dividend (6 million shares). The market price of the $5 par value common stock was $7.5 per share at that time. j. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $40 million. Prepare the statement of cash flows for Arduous Company. Use the T-account method to assist in your analysis. (D not round intermediate calculations. 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.)