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	$	124	$	85
Accounts receivable		194		202
Investment revenue receivable		10		8
Inventory		213		204
Prepaid insurance		8		14
Long-term investment		168		129
Land		208		154
Buildings and equipment		416		408
Less: Accumulated depreciation		(100)		(128)
Patent		37		39
	$	1,278	$	1,115
Liabilities
Accounts payable	$	54	$	73
Salaries payable		10		20
Bond interest payable		12		8
Income tax payable		16		21
Deferred income tax liability		19		12
Notes payable		27		0
Lease liability		86		0
Bonds payable		219		283
Less: Discount on bonds		(26)		(34)
Shareholders Equity
Common stock		434		414
Paid-in capitalexcess of par		99		89
Preferred stock		79		0
Retained earnings		262		229
Less: Treasury stock		(13)		0
	$	1,278	$	1,115

ARDUOUS COMPANY Income Statement For Year Ended December 31, 2016 ($ in millions)
Revenues and gain:
Sales revenue	$	439
Investment revenue		15
Gain on sale of treasury bills		2		$	456
Expenses and loss:
Cost of goods sold		184
Salaries expense		77
Depreciation expense		11
Patent amortization expense		2
Insurance expense		11
Bond interest expense		32
Loss on machine damage		26
Income tax expense		40			383
Net income				$	73

Additional information from the accounting records:
a.	Investment revenue includes Arduous Companys $10 million share of the net income of Demur Company, an equity method investee.
b.	Treasury bills were sold during 2016 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents.
c.	A machine originally costing $78 million that was one-half depreciated was rendered unusable by a flood. Most major components of the machine were unharmed and were sold for $13 million.
d.	Temporary differences between pretax accounting income and taxable income caused the deferred income tax liability to increase by $7 million.
e.	The preferred stock of Tory Corporation was purchased for $29 million as a long-term investment.
f.	Land costing $54 million was acquired by issuing $27 million cash and a 10%, four-year, $27 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, $86 million.
h.	$64 million of bonds were retired at maturity.
i.	In February, Arduous issued a stock dividend (4 million shares). The market price of the $5 par value common stock was $7.50 per share at that time.
j.	In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $13 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.).)