The financial statements of Pouchie Co. included the following information for the year ended December 31, 2016 (amounts millions): Depreciation and amortization expense Cash dividends declared and paid Purchase of equipment Net income Beginning cash balance Proceeds of common stock issued Proceeds from sale of building (at book value) Accounts receivable increase Ending cash balance Inventory decrease Accounts payable increase $258 344 816 409 111 165 194 16 29 26 42 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 answers in millions (i.e., 5,000,000 should be entered as 5).) POUCHIE CO. Statement of Cash Flows For the Year Ended December 31, 2016 in millions) Cash flows from operating activities: Add (deduct) Items not affecting cash: 5 0 Cash flows from investing activities $ 0 Cash flows from financing activities: S 0 Cash balance, January 1, 2016 Cash balance, December 31, 2016 S s 0