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	$	48		Bank loans	$	48
Marketable securities		24		Accounts payable		145
Accounts receivable		124
Inventory		220
Total current assets	$	416		Total current liabilities	$	193
Fixed assets:
Gross investment	$	264		Long-term debt		39
Less depreciation		84		Net worth (equity and retained earnings)		364
Net fixed assets	$	180
Total assets	$	596		Total liabilities and net worth	$	596

Dynamic Mattress Year-End Balance Sheet for 2017 (figures in $ millions)
Assets				Liabilities and Shareholders Equity
Current Assets:				Current Liabilities:
Cash	$	188.0		Debt due within a year (bank loans)	$	67.0
Marketable securities		0.0		Accounts payable		194.0
Accounts receivable		152.0
Inventory		267.0
Total current assets	$	607.0		Total current liabilities	$	261.0
Fixed assets:
Gross investment	$	373.0		Long-term debt		88.0
Less depreciation		90.5		Net worth (equity and retained earnings)		540.5
Net fixed assets	$	282.5
Total assets	$	889.5		Total liabilities and owners equity	$	889.5

Dynamic Mattress Income Statement for 2017 (figures in $ millions)
Sales	$	1,514.0
Operating costs		1,422.5
	$	91.5
Depreciation		20.5
EBIT	$	71.0
Interest		19.0
Pretax income	$	52.0
Tax at 50%		26.0
Net income	$	26.0

Notes: Dividend = $100 million and reinvested earnings = $80 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.)

Answer is complete but not entirely correct.

Dynamic Mattress
(figures in $ millions)
Sources of cash:
Sold marketable securities	$24.0selected answer correct
Increased bank loans	19.0selected answer correct
Increased accounts payable	49.0selected answer correct
Increased long-term debt	49.0selected answer correct
Net income	26.0selected answer correct
Issue of stock	250.5selected answer incorrect
Depreciation	20.5selected answer correct
Total sources	$438.0
Uses of cash:
Increased inventories	$47.0selected answer correct
Increased accounts receivable	28.0selected answer correct
Invested in fixed assets	123.0selected answer incorrect
Dividend	100.0selected answer correct
Total uses	$298.0
Increase in cash balance	$(140)