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

NATIONAL INTERCABLE COMPANY Comparative Balance Sheets December 31, 2016 and 2015 ($ in millions)
	2016		2015
Assets
Cash	$	127	$	80
Accounts receivable		237		230
Prepaid insurance		9		14
Inventory		218		210
Long-term investment		38		60
Land		200		200
Buildings and equipment		284		240
Less: Accumulated depreciation		(91)		(70)
Trademark		38		40
	$	1,060	$	1,004
Liabilities
Accounts payable	$	35	$	48
Salaries payable		5		8
Deferred income tax liability		16		14
Lease liability		80		0
Bonds payable		130		270
Less: Discount on bonds		(21)		(24)
Shareholders' Equity
Common stock		280		240
Paid-in capitalexcess of par		100		70
Preferred stock		60		0
Retained earnings		375		378
	$	1,060	$	1,004

NATIONAL INTERCABLE COMPANY Income Statement For Year Ended December 31, 2016 ($ in millions)
Revenues
Sales revenue	$	330
Investment revenue		13
Gain on sale of investments		4	$	347
Expenses
Cost of goods sold		140
Salaries expense		56
Depreciation expense		30
Trademark amortization expense		2
Insurance expense		18
Bond interest expense		40
Loss on building fire		24		310
Income before tax				37
Income tax expense				24
Net income			$	13

Additional information from the accounting records:
a.	Investment revenue includes National Intercable Company's $6 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 $28 million, was sold for $32 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 $36 million, and which was one-fourth depreciated, was destroyed by fire. Some undamaged parts were sold for $3 million.
e.	The right to use a building was acquired with a seven-year lease agreement; present value of lease payments, $80 million.
f.	$140 million of bonds were retired at maturity.
g.	$40 million par value of common stock was sold for $70 million, and $60 million of preferred stock was sold at par.
h.	Shareholders were paid cash dividends of $16 million.

Required:
2.	Prepare the statement of cash flows. (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.)