The comparative balance sheet of Best Buy for January 31, 2020 and 2019, is shown as follows (values are in millions): Best Buy Comparative Balance Sheet For January 31, 2020 and 2019 $ in millions Jan 31, 2020 Jan 31, 2019 Assets Cash $ 2,229 $ 1,980 Accounts receivable S 1,149 $ 1,015 Inventory 5,174 $ 5,409 Investments S $ 500 Land S 650 $ 637 Equipment 9,228 $ 9,200 Accumulated depreciation Equipment $ (6,900) $ (6,690) Total assets S 11,530 $ 12,051 Liabilities and Stockholders' Equity Accounts payable S 5,288 $ 5,257 Accrued expenses payable (operating expenses) $ 906 $ 982 Dividends payable S 564 $ 564 Common stock $ 26 $ 27 Paid in capital: Excess of issue price over par - common stock $ - $ Retained eamings S 4,746 $ 5,221 Total liabilities and stockholders' equity 11,530 $ 12,051 Additional data obtained from an examination of the accounts in the ledger for 2020 are as follows: a. The investments were sold for $875 million cash. b. Equipment and land were acquired for cash. c. There were no disposals of equipment during the year. d. The common stock was bought back with cash. e. There was a $89 million credit to Retained Earnings for net income. f. There was a $564 million debit to Retained Earnings for cash dividends declared. Prepare a statement of cash flows, using the indirect method.