The comparative balance sheets for 2021 and 2020 are given below for Surmise. Company. Net income for 2021 was $72 million. Required: Prepare the statement of cash flows or Surmise Company for the year ended December 31,2021 . Use the indirect method to present cash flows from operating actlvities 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 pald 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.) SURMISE COMPANY Statement of Cash Flows For year ended December 31,2021 (\$ in millions) Cash flows from operating activities: Net income Adjustments for noncash effects: Changes in operating assets and liabillties: Net cash flows from operating activities Cash flows from investing activities: Not cash flows from financing activities Net increase (decrease) in cash Cash balance, January 1 Cash balance, December 31 Noncash investing and financing activities