The comparative balance sheets for 2021 and 2020 are given below for Surmise Company. Net income for 2021 was $86 million.

SURMISE COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions)
	2021				2020
Assets
Cash	$	43			$	49
Accounts receivable		93				113
Less: Allowance for uncollectible accounts		(28	)			(5	)
Prepaid expenses		23				19
Inventory		141				125
Long-term investment		73				30
Land		106				106
Buildings and equipment		423				285
Less: Accumulated depreciation		(146	)			(114	)
Patent		28				29
	$	756			$	637
Liabilities
Accounts payable	$	22			$	48
Accrued liabilities		3				23
Notes payable		50				0
Lease liability		131				0
Bonds payable		68				142
Shareholders Equity
Common stock		72				50
Paid-in capitalexcess of par		267				205
Retained earnings		143				169
	$	756			$	637

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 $7 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.)