The comparative balance sheets for 2016 and 2015 are given below for Surmise Company. Net income for 2016 was $88 million.

SURMISE COMPANY
Comparative Balance Sheets
December 31, 2016 and 2015
($ in millions)
	2016	2015
Assets
Cash	$ 84	$ 33
Accounts receivable	$94	$115
Less: Allowance for uncollectible accounts	$(30)	$(6)
Prepaid expenses	$25	$20
Inventory	$130	$104
Long-term investment	$159	$115
Land	$108	$108
Buildings and equipment	$424	$290
Less: Accumulated depreciation	$(149)	$(116)
Patent	$29	$31
	$ 874	$ 694
Liabilities
Accounts payable	$27	$50
Accrued liabilities	$(4)	$24
Notes payable	$56	$0
Lease liability	$134	$0
Bonds payable	$69	$145
Shareholders' Equity
Common stock	$73	$50
Paid-in capital-excess of par	$269	$205
Retained earnings	$250	$220
	$874	$694

Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2016.