The financial statements of Pouchie Co. included the following information for the year ended December 31, 2016 (amounts in millions):

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).)

The financial statements of Pouchie Co. included the following information for the year ended December 31, 2016 (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 Accounts payable increase $251 334 826 375 130 172 204 17 39 46 38