The comparatlve balance sheets for $2024$ and $2023$ are glven below for Surmise Company. Net Income for $2024$ was $$82$ million.

Required:

Prepare the statement of cash flows of Surmise Company for the year ended December $31,2024.$ Use the Indirect method to present

cash flows from operating activitles because you do not have sufficlent 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

pald at January $1$ of each year starting in $2024.)$

Note: Enter your answers In millilons $($l$.$e$.,10,000,000$ should be entered as $10).$ Amounts to be deducted should be Indlcated with

a minus sign.