The comparative balance sheets for 2016 and 2015 and the income statement for 2016 are given below for Arduous Company. Additional information from Arduouss accounting records is provided also.

ARDUOUS COMPANY Comparative Balance Sheets December 31, 2016 and 2015 ($ in millions)
	2016		2015
Assets
Cash	$	122	$	84
Accounts receivable		193		200
Investment revenue receivable		11		7
Inventory		211		203
Prepaid insurance		9		13
Long-term investment		167		128
Land		205		153
Buildings and equipment		415		406
Less: Accumulated depreciation		(99)		(126)
Patent		31		35
	$	1,265	$	1,103
Liabilities
Accounts payable	$	53	$	71
Salaries payable		11		14
Bond interest payable		13		7
Income tax payable		15		20
Deferred income tax liability		17		11
Notes payable		26		0
Lease liability		85		0
Bonds payable		218		281
Less: Discount on bonds		(25)		(29)
Shareholders Equity
Common stock		469		413
Paid-in capitalexcess of par		108		88
Preferred stock		78		0
Retained earnings		209		227
Less: Treasury stock		(12)		0
	$	1,265	$	1,103

ARDUOUS COMPANY Income Statement For Year Ended December 31, 2016 ($ in millions)
Revenues and gain:
Sales revenue	$	431
Investment revenue		17
Gain on sale of treasury bills		4		$	452
Expenses and loss:
Cost of goods sold		183
Salaries expense		76
Depreciation expense		11
Patent amortization expense		4
Insurance expense		10
Bond interest expense		31
Loss on machine damage		24
Income tax expense		39			378
Net income				$	74

Additional information from the accounting records:
a.	Investment revenue includes Arduous Companys $11 million share of the net income of Demur Company, an equity method investee.
b.	Treasury bills were sold during 2016 at a gain of $4 million. Arduous Company classifies its investments in Treasury bills as cash equivalents.
c.	A machine originally costing $76 million that was one-half depreciated was rendered unusable by a flood. Most major components of the machine were unharmed and were sold for $14 million.
d.	Temporary differences between pretax accounting income and taxable income caused the deferred income tax liability to increase by $6 million.
e.	The preferred stock of Tory Corporation was purchased for $28 million as a long-term investment.
f.	Land costing $52 million was acquired by issuing $26 million cash and a 15%, four-year, $26 million note payable to the seller.
g.	The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, $85 million.
h.	$63 million of bonds were retired at maturity.
i.	In February, Arduous issued a stock dividend (5 million shares). The market price of the $7 par value common stock was $9.50 per share at that time.
j.	In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $12 million.

Required:

Prepare the statement of cash flows for Arduous Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Do not round your intermediate calculations. Enter your answers in millions (i.e., 10,000,000 should be entered as 10.).)