The comparative balance sheets for 2021 and 2020 and the income statement for 2021 are given below for Arduous Company. Additional information from Arduouss accounting records is provided also.

ARDUOUS COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions)
	2021				2020
Assets
Cash	$	111			$	82
Accounts receivable		191				196
Investment revenue receivable		8				5
Inventory		207				201
Prepaid insurance		6				9
Long-term investment		160				126
Land		198				151
Buildings and equipment		416				402
Less: Accumulated depreciation		(98	)			(122	)
Patent		31				35
	$	1,230			$	1,085
Liabilities
Accounts payable	$	51			$	67
Salaries payable		8				12
Interest payable (bonds)		10				5
Income tax payable		13				20
Deferred tax liability		13				9
Notes payable		23				0
Lease liability		80				0
Bonds payable		216				277
Less: Discount on bonds		(23	)			(28	)
Shareholders Equity
Common stock		433				411
Paid-in capitalexcess of par		97				86
Preferred stock		76				0
Retained earnings		243				226
Less: Treasury stock		(10	)			0
	$	1,230			$	1,085

ARDUOUS COMPANY Income Statement For Year Ended December 31, 2021 ($ in millions)
Revenues and gain:
Sales revenue	$	420
Investment revenue		12
Gain on sale of treasury bills		3		$	435
Expenses and loss:
Cost of goods sold		181
Salaries expense		74
Depreciation expense		12
Amortization expense		4
Insurance expense		8
Interest expense		29
Loss on sale of equipment		20
Income tax expense		37			365
Net income				$	70

Additional information from the accounting records:

1. Investment revenue includes Arduous Companys $8 million share of the net income of Demur Company, an equity method investee.
2. Treasury bills were sold during 2021 at a gain of $3 million. Arduous Company classifies its investments in Treasury bills as cash equivalents.
3. Equipment originally costing $72 million that was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $16 million.
4. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $4 million.
5. The preferred stock of Tory Corporation was purchased for $26 million as a long-term investment.
6. Land costing $47 million was acquired by issuing $24 million cash and a 10%, four-year, $23 million note payable to the seller.
7. The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, $86 million. Annual lease payments of $6 million are paid at the beginning of each year starting January 1, 2021.
8. $61 million of bonds were retired at maturity.
9. In February, Arduous issued a stock dividend (4.4 million shares). The market price of the $5 par value common stock was $7.50 per share at that time.
10. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $10 million.

Required: Prepare the statement of cash flows for Arduous Company using the indirect method. (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).)