The financial statements of Pouchie Company included the following information for the year ended December 31, 2022 (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 $263 324 842 520 119 184 Proceeds from sale of building (at book value) 227 Accounts receivable increase 17 Ending cash balance 220 Inventory decrease 25 Accounts payable increase 65 Required: Complete the following statement of cash flows, using the indirect method. Note: 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 COMPANY Statement of Cash Flows For the Year Ended December 31, 2022 Cash flows from operating activities: Add (deduct) items not affecting cash: Cash flows from investing activities: Cash flows from financing activities Cash balance, January 1, 2022 Cash balance, December 31, 2022 (in millions)