SURMISE COMPANY Comparative Balance Sheets December 31, 2018 and 2017 (s in millions) 2018 2017 $ 43 77 (12) se 82 (5) Assets Cash Accounts receivable Less: Allowance for uncollectible accounts Prepaid expenses Inventory Long-term investment Land Buildings and equipment Less: Accumulated depreciation Patent 180 57 306 (1ee) 170 30 74 210 (84) 13 $ 544 $ 645 6 $ 17 Liabilities Accounts payable Accrued liabilities Notes payable Lease liability Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings 52 96 se $ 645 5544 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2018. 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 seven-year lease agreement Annual lease payments of $10 million are paid at January 1 of each year starting in 2018 ) (Enter your answers in millions (l... 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.) SURMISE COMPANY Statement of Cash Flows For year ended December 31, 2018 15 in millions ($ in millions) Adjustments for noncash effects Changes in operating assets and liabilities: Noncash investing and financing activities