The financial statements of Pouchie Co. included the following information for the year ended December 31,2019 (amounts in millions): \begin{tabular}{lr} Depreciation and amortization expense & $266 \\ Cash dividends declared and paid & 311 \\ Purchase of equipment & 823 \\ Net income & 520 \\ Beginning cash balance & 129 \\ Proceeds of common stock issued & 189 \\ Proceeds from sale of building (at book value) & 248 \\ Accounts receivable increase & 17 \\ Ending cash balance & 283 \\ Inventory decrease & 40 \\ Accounts payable increase & 42 \\ \hline \end{tabular} The financial statements of Pouchie Co. included the following information for the year ended December 31,2019 (amounts in millions): \begin{tabular}{lr} Depreciation and amortization expense & $266 \\ Cash dividends declared and paid & 311 \\ Purchase of equipment & 823 \\ Net income & 520 \\ Beginning cash balance & 129 \\ Proceeds of common stock issued & 189 \\ Proceeds from sale of building (at book value) & 248 \\ Accounts receivable increase & 17 \\ Ending cash balance & 283 \\ Inventory decrease & 40 \\ Accounts payable increase & 42 \\ \hline \end{tabular}