The comparative balance sheets for 2021 and 2020 and the income statement for 2021 are given below for Arduous Company. Additional information from Arduous's accounting records is provided also. Acditionai information from the accounting records: a. Imvestment revenue includes Arduous Company's $19 million share of the not income of Demur Company. an equity method investee. b. Treasury bills were sold during 2021 at a gain of $2 million. Anduous Company classifies its investments in Treasury bils as cash equivalents. c. Equipment originally costing $96 milion that was one-hal depreciated wos rendered unusable by a food. Most major components of the equipment were unharmed and were sold for $16 million. d. Temporary differences between pretax accounting income and taxable income caused the deferred tax fiability to increase by $16 million. e. The preferred stock of Tory Corporation was purchased for $38 mition as a long-term investment. f. Land costing $59 mllion was acquired by issuing $29 million cash and a 15%. four-yeac, $30 million note payable to the seller. 9. The right to use a building was acquired with a 15 -year lease agreement, present value of lease payments, 595 mitlion. Annual lease payments of $6 million are paid at the beginning of each year starting January 1,2021. h. 573 million of bonds were retired at moturity. 1. In February, Arduous issued dividend (92 million shares). The market price of the $5 par value common stock wos $7.50 per share at that time. I. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $22.00million. Required: Prepare the statement of cash fows of Arduous Company for the year ended December 31, 2021. Present cash flows from operating octivities by the direct method. (Do not round your intermediate calevlations. Enter your answers in millions (L.e., 10,000,000 should be entered as 10.). Amounts to be deducted should be indicated with a minus sign.)