The financial statements of Pouchie Co. included the following information for the year ended December 31, 2019 (amounts in millions):

Depreciation and amortization expense	$	255
Cash dividends declared and paid		327
Purchase of equipment		811
Net income		516
Beginning cash balance		105
Proceeds of common stock issued		197
Proceeds from sale of building (at book value)		221
Accounts receivable increase		18
Ending cash balance		234
Inventory decrease		37
Accounts payable increase		59

Required:

Complete the following statement of cash flows, using the indirect method. (Amounts to be deducted should be indicated by a minus sign. Enter your a