The comparative balance sheets for 2018 and 2017 are given below for Surmise Company. Net income for 2018 was $64 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions) 2018 2017 Assets Cash $ 38 $ 41 Accounts receivable 81 90 Less: Allowance for uncollectible accounts (14 ) (2 ) Prepaid expenses 10 8 Inventory 149 135 Long-term investment 86 55 Land 82 82 Buildings and equipment 338 230 Less: Accumulated depreciation (112 ) (92 ) Patent 17 19 $ 675 $ 566 Liabilities Accounts payable $ 10 $ 25 Accrued liabilities 4 12 Notes payable 32 0 Lease liability 98 0 Bonds payable 56 108 Shareholders Equity Common stock 61 50 Paid-in capitalexcess of par 253 205 Retained earnings 161 166 $ 675 $ 566 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2018. Use the indirect method to present cash flows from operating activities because you do not have sufficient information to use the direct method. You will need to make reasonable assumptions concerning the reasons for changes in some account balances. A spreadsheet or T-account analysis will be helpful. (Hint: The right to use a building was acquired with a seven-year lease agreement. Annual lease payments of $10 million are paid at January 1 of each year starting in 2018.) (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.)

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