The comparative balance sheets for 2021 and 2020 and the income statement for 2021 are given below for Arduous Company Additional intormation from Arduous's accounting records is provided also. Additional information from the accounting records: a. Imvestment revenue includes Arduous Company's $19 million share of the net income of Demur Company, an equity method investee. b. Treasury bills were sold during 2021 of a gain of $3 million. Arduous Company classifies its investments in Treasury bills as cash equivalents. c. Equipment originally costing $94 milion thot was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $24 million d. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $15 million. e. The peeferred stock of Tory Corporation was purchased for $37 million as a long term investment f Land costing $58 million was acquired by issuing $29 million cash and a 12\%, four-year, $29 million note payable to the seller. 9. The right to use a bulding was acquired with a 15 -year lease agreement, present value of lease payments, \$102 million. Annual lease poyments of $8 malion are paid at the beginning of each year starting January 1,2021 h. $72 milion of bonds were retired at maturity L. In February. Arduous issued a stock dividend (8.8 million stares). The makket price of the $5 por value common stock was $7.50 per shate at that time. h. $72 milion of bonds were retired at maturity. i. In February, Arduous issued a stock dividend ( 8.8 million shares). The market price of the $5 par value common stock was $750 per share at that time J. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $21 million. Required: Prepare the statement of cash flows for Arduous. Company using the indirect methoc. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e. 10,000,000 should be entered as 10).)