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	$	50		Bank loans	$	50
Marketable securities		25		Accounts payable		150
Accounts receivable		125
Inventory		225
Total current assets	$	425		Total current liabilities	$	200
Fixed assets:
Gross investment	$	265		Long-term debt		40
Less depreciation		85		Net worth (equity and retained earnings)		365
Net fixed assets	$	180
Total assets	$	605		Total liabilities and net worth	$	605

Dynamic Mattress Year-End Balance Sheet for 2017 (figures in $ millions)
Assets				Liabilities and Shareholders Equity
Current Assets:				Current Liabilities:
Cash	$	200.0		Debt due within a year (bank loans)	$	70.0
Marketable securities		0.0		Accounts payable		200.0
Accounts receivable		154.0
Inventory		273.0
Total current assets	$	627.0		Total current liabilities	$	270.0
Fixed assets:
Gross investment	$	375.0		Long-term debt		90.0
Less depreciation		91.5		Net worth (equity and retained earnings)		550.5
Net fixed assets	$	283.5
Total assets	$	910.5		Total liabilities and owners equity	$	910.5

Dynamic Mattress Income Statement for 2017 (figures in $ millions)
Sales	$	1,515.0
Operating costs		1,423.5
	$	91.5
Depreciation		21.5
EBIT	$	70.0
Interest		20.0
Pretax income	$	50.0
Tax at 50%		25.0
Net income	$	25.0

Notes: Dividend = $105 million and reinvested earnings = $85 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.)