Prepare a statement of cash flows based on the following:

	Even Keel Corporation
	Balance Sheet
	As of December 31, 2023 and 2022
	($ in millions)
			2023		2022
Assets
Cash			$ 85		$ 40
Accounts receivable, net			80		92
Inventory			145		130
Prepaid expenses			8		5
Current assets			318		267
Land			230		140
Buildings and equipment			421		300
Accumulated Depreciation			(186)		(103)
Total Assets			$ 783		$ 604
Liabilities
Accounts Payable			$ 17		$ 32
Accrued liabilities			8		10
income taxes payable			18		12
Current Liabilities			43		54
Bonds payable			183		113
Total liabilities			226		167
Shareholders' Equity
Common stock			60		50
Paid-in-capital in excess of par			245		205
Retained earnings			252		182
Total Shareholders' equity			557		437
Total liabilities and shareholders' equity			$ 783		$ 604
Additional Information:
1. Net income for the year ended December 31, 2023 is $80,000,000
2. Dividends paid during the year ended December 31, 2023 is $10,000,000
3. No land, buildings or equipment were sold during the year

Include operating, investing, and financing activities.