The financial statements of Pouchie Co. included the following information for the year ended December 31, 2019 (amounts in millions):

Depreciation and amortization expense	$	130
Cash dividends declared and paid		165
Purchase of equipment		410
Net income		192
Beginning cash balance		60
Proceeds of common stock issued		74
Proceeds from sale of building (at book value)		106
Accounts receivable increase		8
Ending cash balance		20
Inventory decrease		19
Accounts payable increase		22

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:
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Add (deduct) items not affecting cash:
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Cash flows from investing activities:
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Cash flows from financing activities:
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Cash balance, January 1, 2019		#?
Cash balance, December 31, 2019