The comparative balance sheets for 2021 and 2020 are given below for Surmise Company. Net income for 2021 was $60 million.

SURMISE COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions)
	2021				2020
Assets
Cash	$	60			$	69
Accounts receivable		79				86
Less: Allowance for uncollectible accounts		(14	)			(4	)
Prepaid expenses		9				6
Inventory		132				120
Long-term investment		74				45
Land		78				78
Buildings and equipment		320				220
Less: Accumulated depreciation		(106	)			(88	)
Patent		14				17
	$	646			$	549
Liabilities
Accounts payable	$	8			$	21
Accrued liabilities		1				9
Notes payable		28				0
Lease liability		92				0
Bonds payable		54				102
Shareholders Equity
Common stock		59				50
Paid-in capitalexcess of par		249				205
Retained earnings		155				162
	$	646			$	549

Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2021. Use the indirect 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 $8 million are paid at January 1 of each year starting in 2021.) (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.)