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	$	146			$	102
Accounts receivable		211				236
Investment revenue receivable		28				25
Inventory		228				221
Prepaid insurance		26				34
Long-term investment		220				146
Land		236				171
Buildings and equipment		439				442
Less: Accumulated depreciation		(119	)			(162	)
Patent		52				55
	$	1,467			$	1,270
Liabilities
Accounts payable	$	71			$	107
Salaries payable		28				39
Interest payable (bonds)		30				25
Income tax payable		33				40
Deferred tax liability		53				29
Notes payable		32				0
Lease liability		102				0
Bonds payable		236				317
Less: Discount on bonds		(43	)			(50	)
Shareholders Equity
Common stock		493				431
Paid-in capitalexcess of par		137				106
Preferred stock		96				0
Retained earnings		229				226
Less: Treasury stock		(30	)			0
	$	1,467			$	1,270

ARDUOUS COMPANY Income Statement For Year Ended December 31, 2021 ($ in millions)
Revenues and gain:
Sales revenue	$	600
Investment revenue		32
Gain on sale of treasury bills		3		$	635
Expenses and loss:
Cost of goods sold		201
Salaries expense		94
Depreciation expense		13
Amortization expense		3
Insurance expense		28
Interest expense		49
Loss on sale of equipment		34
Income tax expense		57			479
Net income				$	156

Additional information from the accounting records:

1. Investment revenue includes Arduous Companys $28 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 $112 million that was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $22 million.
4. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $24 million.
5. The preferred stock of Tory Corporation was purchased for $46 million as a long-term investment.
6. Land costing $65 million was acquired by issuing $33 million cash and a 15%, four-year, $32 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, $109 million. Annual lease payments of $7 million are paid at the beginning of each year starting January 1, 2021.
8. $81 million of bonds were retired at maturity.
9. In February, Arduous issued a stock dividend (12.4 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 $30 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).)