The financial statements of Pouchie Co. included the following information for the year ended December 31, 2019 (amounts in 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 $250 312 838 496 115 194 249 11 216 41 32 Accounts payable increase 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, 2019 Cash flows from operating activities: Add (deduct) items not affecting cash: (in millions) $ 0 Required: Complete the following statement of cash flows, using the indirect method. (Amounts to be deducted sho 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, 2019 Cash flows from operating activities: Add (deduct) items not affecting cash: Cash flows from investing activities: Cash flows from financing activities: Cash balance, January 1, 2019 Cash balance, December 31, 2019 (in millions) $ 0 $ 0 $ 0 $ 0