The financial statements of Pouchie Co. included the following information for the year ended December 31, 2019 (amounts in millions): Depreciation and amortization expense $ 281 Cash dividends declared and paid 315 Purchase of equipment 814 Net income 497 Beginning cash balance 118 Proceeds of common stock issued 196 Proceeds from sale of building (at book value) 237 Accounts receivable increase 13 Ending cash balance 300 Inventory decrease 47 Accounts payable increase 66 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 (1.e., 5,000,000 should be entered as 5).) POUCHIE CO. Statement of Cash Flows For the Year Ended December 31, 2019 (in millions) Cash flows from operating activities: Net income $ 497 Add (deduct) items not affecting cash: Depreciation and amortization expense 28 Inventory decrease 47 Accounts payable increase Accounts receivable increase 13 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 (in millions) Cash flows from operating activities: Net income $ 497 Add (deduct) items not affecting cash: Depreciation and amortization expense 281 Inventory decrease 47 Accounts payable increase 66 Accounts receivable increase (13) Net cash provided by operating activities $ 878 Cash flows from investing activities: Sale of building (at book value) 237 Purchase of equipment (814) Net cash used for investing activities $ (577) Cash flows from financing activities: Common stock issued 196 Cash dividends declared and paid 315 Net cash provided by financing activities $ (119) Net decrease in cash for the year