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. ArDuOUS COMPANY Income Statement For Year Ended December 31, 2021 (\$ in mil11ons) Additional information from the accounting records: a. Investment revenue includes Arduous Company's $6 million share of the net income of Demur Company, an equity method investee. b. Treasury bills were sold during 2021 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents. c. Equipment originally costing $70 million that was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $17 million. d. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $3 million. e. The oreferred stock of Torv Corboration was ourchased for $25 million as a lona-term investment: a. Investment revenue includes Arduous Company's $6 militon share of the net income of Demur Company, an equity methed Investee. b. Treasury bills were sold during 2021 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents. c. Equipment originally costing $70 million that was one half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $17 million. d. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by 33 million. e. The preferred stock of Tory Corporation was purchased for $25 million a5 a long-term investment. f. Land costing $46 million was acquired by issuing $23 million cash and a 15%, four year, $23 million note payable to the seller. 9. The right to use a bullding was acquired with a 15 year lease agreementi present value of lease payments, 582 million. Annual lease payments of $7 million are paid at the beginning of each year starting January 1,2021 . h. $60 million of bonds were retired at maturity. 1. In February, Arduous issued dividend (4 million shares). The market price of the $5 par value common stock was 57.60 per share at that time. J. In April, 1 million shares of common stock were repurchased as treasury stock ata cost of to million. Required: Statement of Cash Flows For year ended December 31, 2021 (\$ in millions) \begin{tabular}{|l|l|l|} \hline Cash flows from operating activities: & & \\ \hline Cash inflows: & $(2,495) & \\ \hline From customers & & \\ \hline & & \\ \hline & & \\ \hline Cash outflows: & & \\ \hline To suppliers of goods & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}