The below tables shows Dynamic Mattress$$s year$-$end $2019$ and $2020$ balance sheets, and its income statement for $2020.$

Dynamic Mattress

Year$-$End Balance Sheet for $2019$

$($figures in $ millions$)$

Assets Liabilities and Shareholders$$ Equity

Current Assets: Current Liabilities:

Cash $ $26$ Bank loans $ $26$

Marketable securities $13$ Accounts payable $90$

Accounts receivable $113$

Inventory $165$

Total current assets $ $317$ Total current liabilities $ $116$

Fixed assets:

Gross investment $253$ Long$-$term debt $28$

Less depreciation $73$ Net worth $($equity and retained earnings$)353$

Net fixed assets $ $180$

Total assets $ $497$ Total liabilities and net worth $ $497$

Dynamic Mattress

Year$-$End Balance Sheet for $2020$

$($figures in $ millions$)$

Assets Liabilities and Shareholders$$ Equity

Current Assets: Current Liabilities:

Cash $ $56\mathrm{.}0$ Debt due within a year $($bank loans$)$ $ $34\mathrm{.}0$

Marketable securities $0\mathrm{.}0$ Accounts payable $128\mathrm{.}0$

Accounts receivable $130\mathrm{.}0$

Inventory $201\mathrm{.}0$

Total current assets $ $387\mathrm{.}0$ Total current liabilities $ $162\mathrm{.}0$

Fixed assets:

Gross investment $ $351\mathrm{.}0$ Long$-$term debt $66\mathrm{.}0$

Less depreciation $79\mathrm{.}5$ Net worth $($equity and retained earnings$)430\mathrm{.}5$

Net fixed assets $ $271\mathrm{.}5$

Total assets $ $658\mathrm{.}5$ Total liabilities and owners$$ equity $ $658\mathrm{.}5$

Dynamic Mattress

Income Statement for $2020$

$($figures in $ millions$)$

Sales $ $1,500\mathrm{.}0$

Operating costs $1,408\mathrm{.}5$

$ $91\mathrm{.}5$

Depreciation $6\mathrm{.}5$

EBIT $ $85\mathrm{.}0$

Interest $5\mathrm{.}0$

Pretax income $ $80\mathrm{.}0$

Tax at $50\%40\mathrm{.}0$

Net income $ $40\mathrm{.}0$

Notes: Dividend $=$ $$30$ million and reinvested earnings $=$ $$10$ million.

Use the tables above to work out the statement of cash flows for $2020.$