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 $281 305 815 515 134 184 225 15 296 61 31 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 (ie., 5,000,000 should be entered as 5).) POUCHIE CO. Statement of Cash Flows For the Year Ended December 31, 2019 Cash fows from operating activities: Add (deduct) items not affecting cash Cash flows from investing activities (in millions)