The comparative balance sheets for 2013 and 2012 and the statement of income for 2013 are given below for National Intercable Company. Additional information from NICs accounting records is provided also.

NATIONAL INTERCABLE COMPANY Comparative Balance Sheets December 31, 2013 and 2012 ($ in millions)
	2013		2012
Assets
Cash	$	72	$	60
Accounts receivable		175		170
Prepaid insurance		7		10
Inventory		156		150
Long-term investment		22		40
Land		160		160
Buildings and equipment		220		200
Less: Accumulated depreciation		(55)		(50)
Trademark		19		20
	$	776	$	760
Liabilities
Accounts payable	$	28	$	40
Salaries payable		3		4
Deferred income tax liability		12		10
Lease liability		40		0
Bonds payable		150		250
Less: Discount on bonds		(18)		(20)
Shareholders' Equity
Common stock		210		200
Paid-in capitalexcess of par		70		50
Preferred stock		20		0
Retained earnings		261		226
	$	776	$	760

NATIONAL INTERCABLE COMPANY Income Statement For Year Ended December 31, 2013 ($ in millions)
Revenues
Sales revenue	$	250
Investment revenue		11
Gain on sale of investments		5	$	266
Expenses
Cost of goods sold		100
Salaries expense		50
Depreciation expense		10
Trademark amortization expense		1
Insurance expense		10
Bond interest expense		20		(191)
Income before tax and extraordinary items				75
Income tax expense				(25)
Income before extraordinary items				50
Extraordinary loss (tornado)		13
Less: Tax savings		(8)		(5)
Net income			$	45

Additional information from the accounting records:
a.	Investment revenue includes National Intercable Company's $2 million share of the net income of Central Fiber Optics Corporation, an equity method investee.
b.	A long-term investment in bonds, originally purchased for $20 million, was sold for $25 million.
c.	Pretax accounting income exceeded taxable income causing the deferred income tax liability to increase by $2 million.
d.	A building that originally cost $20 million, and which was one-fourth depreciated, was destroyed by a tornado. Some undamaged parts were sold for $2 million.
e.	The right to use a building was acquired with a seven-year lease agreement; present value of lease payments, $40 million.
f.	$100 million of bonds were retired at maturity.
g.	$10 million par value of common stock was sold for $30 million, and $20 million of preferred stock was sold at par.
h.	Shareholders were paid cash dividends of $10 million.

Required:
2.	Prepare the statement of cash flows. (A reconciliation schedule is not required.) (Enter your answers in millions (i.e., 10,000,000 should be entered as 10.). Amounts to be deducted should be indicated with a minus sign.)