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	$	36		Bank loans	$	36
Marketable securities		18		Accounts payable		115
Accounts receivable		118
Inventory		190
Total current assets	$	362		Total current liabilities	$	151
Fixed assets:
Gross investment	$	258		Long-term debt		33
Less depreciation		78		Net worth (equity and retained earnings)		358
Net fixed assets	$	180
Total assets	$	542		Total liabilities and net worth	$	542

Dynamic Mattress Year-End Balance Sheet for 2017 (figures in $ millions)
Assets				Liabilities and Shareholders Equity
Current Assets:				Current Liabilities:
Cash	$	116.0		Debt due within a year (bank loans)	$	49.0
Marketable securities		0.0		Accounts payable		158.0
Accounts receivable		140.0
Inventory		231.0
Total current assets	$	487.0		Total current liabilities	$	207.0
Fixed assets:
Gross investment	$	361.0		Long-term debt		76.0
Less depreciation		84.5		Net worth (equity and retained earnings)		480.5
Net fixed assets	$	276.5
Total assets	$	763.5		Total liabilities and owners equity	$	763.5

Dynamic Mattress Income Statement for 2017 (figures in $ millions)
Sales	$	1,500.0
Operating costs		1,408.5
	$	91.5
Depreciation		6.5
EBIT	$	85.0
Interest		5.0
Pretax income	$	80.0
Tax at 50%		40.0
Net income	$	40.0

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

Dynamic Mattress(figures in $ millions)

Sources of cash:

Sold marketable securities $18.0

Increased bank loans

Increased accounts payable

Increased long-term debt

Net income

Issue of stock

Depreciation

Total sources $18.0

Uses of cash:

Increased inventories

Increased accounts receivable

Invested in fixed assets

Dividend

Total uses $0.0

Increase in cash balance $18