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 $ 130 165 410 Net income 192 Beginning cash balance Proceeds of common stock issued 60 74 Proceeds from sale of building (at book value) 106 Accounts receivable increase 8 Ending cash balance Inventory decrease Accounts payable increase 20 19 22 Required: Complete the following statement of cash flows, using the indirect method. (Amounts to be deducted shou ld be indicated by a minus sign. Enter your answers in millions. (i.e., 5,000,000 should be entered as 5)) Net income 192 Add (deduct) items not affecting cash: Depreciation and amortization expense 130 Inventory decrease 19 Accounts payable increase 22 Net cash provided by operating activities $ 363 Cash flows from investing activities: Sale of building (at book value) 106 Purchase of equipment 410X Net cash provided by investing activities $ 516 Cash flows from financing activities: 74 Common stock issued Cash dividends declared and paid 165(X Net cash provided by financing activities $ 239 X Net decrease in cash for the year $ 86 X 172(X Cash balance, January 1, 2019 258 Cash balance. December 31. 2019