The chief accountant for Eagle View Corporation provides you with the company's 2017 statement of cash flows, income statement and comparative balance sheets. The accountant has asked for your help with some missing figures in the company's financials below ($ in millions).

Statement of Cash Flows
Cash flows from operating activities:
Collections from customers	66
Payments to suppliers	-31
Payment of general and administrative expenses	-15
Payment of income taxes	-6
Net cash flows from operating activities
Cash flows from investing activities:
Sale of investments		62
Cash flows from financing activities:
Issuance of common stock	15
Payment of dividends	-4
Net cash flows from financing activities;
Net increase (decrease) in cash

Income Statement
Sales revenue		79
Cost of goods sold		29
Gross profit
Operating expenses:
General and administrative expenses
Depreciation	9
Total operating expenses
Operating income
Other income:
Gain of sale of investments		17
Income before income taxes
Income tax expense		5
Net income

Comparative Balance Sheet	2017	2016
Assets
Cash	149
Accounts receivable		85
Investments	0
Inventory	58
Property, plant and equipment	150	150
Less: Accumulated Depreciation	-62
Total Assets
Liabilities
Accounts payable to suppliers	35	31
Payables for selling and administrative expenses	8	8
Income taxes payable	25
Total liabilities
Stockholders' equity
Common stock	232
Retained earnings
Total stockholders' equity
Total liabilities and stockholders' equity