Statement of cash flows. Provide answers to the boxes highlighted in yellow according to the financial statments provided and taking into account the following additional information from the accounting records.

a$.$ During $2018,$$$230$ million of new equipment was purchased to replace $$180$ million $($original cost$)$ of equipment $(95\%$ depreciated$)$ sold at book value.

b$.$ In order to maintain the usual policy of paying cash dividends of $$50$ million, it was necessary for Red to borrow $$50$ million from its bank.

c$.$ Assume that Accounts Payable is used exclusively for the purchase of Inventory

d$.$ Accrued Expenses Payable and Prepaid Expenses are used with Operating Expenses.

e$.$ During $2018,$ $$160$ million of Bonds were sold at par value receiving cash from the sale.