The below tables shows Dynamic Mattresss year-end 2016 and 2018 balance sheets, and its income statement for 2017.

Dynamic Mattress Year-End Balance Sheet for 2016 (figures in $ millions)
Assets				Liabilities and Shareholders Equity
Current Assets:				Current Liabilities:
Cash	$	38		Bank loans	$	38
Marketable securities		19		Accounts payable		120
Accounts receivable		119
Inventory		195
Total current assets	$	371		Total current liabilities	$	158
Fixed assets:
Gross investment	$	259		Long-term debt		34
Less depreciation		79		Net worth (equity and retained earnings)		359
Net fixed assets	$	180
Total assets	$	551		Total liabilities and net worth	$	551

Dynamic Mattress Year-End Balance Sheet for 2017 (figures in $ millions)
Assets				Liabilities and Shareholders Equity
Current Assets:				Current Liabilities:
Cash	$	128.0		Debt due within a year (bank loans)	$	52.0
Marketable securities		0.0		Accounts payable		164.0
Accounts receivable		142.0
Inventory		237.0
Total current assets	$	507.0		Total current liabilities	$	216.0
Fixed assets:
Gross investment	$	363.0		Long-term debt		78.0
Less depreciation		85.5		Net worth (equity and retained earnings)		490.5
Net fixed assets	$	277.5
Total assets	$	784.5		Total liabilities and owners equity	$	784.5

Dynamic Mattress Income Statement for 2017 (figures in $ millions)
Sales	$	1,509.0
Operating costs		1,417.5
	$	91.5
Depreciation		15.5
EBIT	$	76.0
Interest		14.0
Pretax income	$	62.0
Tax at 50%		31.0
Net income	$	31.0

Notes: Dividend = $75 million and reinvested earnings = $55 million.

Use the tables above to work out the statement of cash flows for 2017. (Enter your answers in millions of dollars rounded to 1 decimal place.)