The comparative balance sheets for 2021 and 2020 are given below for Surmise Company. Net income for 2021 was S50 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions) 2021 2020 $ 40 96 Assets Cash Accounts receivable Less: Allowance for uncollectible accounts Prepaid expenses Inventory Long-term investment Land Buildings and equipment Less: Accumulated depreciation Patent $ 36 92 (12) 8 145 80 100 420 (142) 16 5 130 40 100 300 (120) 17 $ 743 $ 604 Liabilities Accounts payable Accrued liabilities Notes payable Lease liability Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $ 13 2 35 111 65 $ 32 10 0 0 125 60 245 212 50 205 182 $ 743 $ 604 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2021. Use the indi- rect method to present cash flows from operating activities because you do not have sufficient information to use the direct method. You will need to make reasonable assumptions concerning the reasons for changes in some account balances. A spreadsheet or T-account analysis will be helpful. (Hint: The right to use a building was acquired with a seven-year lease agreement. Annual lease payments of $9 million are paid at January 1 of each year starting in 2021.)