The financial statements of Pouchie Company included the following information for the year ended December $31,2022($amounts in millions$)$:

$\begin{array}{cc}\text{D}\text{e}\text{p}\text{r}\text{e}\text{c}\text{i}\text{a}\text{t}\text{i}\text{o}\text{n}\text{a}\text{n}\text{d}\text{a}\text{m}\text{o}\text{r}\text{t}\text{i}\text{z}\text{a}\text{t}\text{i}\text{o}\text{n}\text{e}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}& \text{\$}262\\ \text{C}\text{a}\text{s}\text{h}\text{d}\text{i}\text{v}\text{i}\text{d}\text{e}\text{n}\text{d}\text{s}\text{d}\text{e}\text{c}\text{l}\text{a}\text{r}\text{e}\text{d}\text{a}\text{n}\text{d}\text{p}\text{a}\text{i}\text{d}& 326\\ \text{P}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}of\text{e}\text{q}\text{u}\text{i}\text{p}\text{m}\text{e}\text{n}\text{t}& 839\\ \text{N}\text{e}\text{t}\text{i}\text{n}\text{c}\text{o}\text{m}\text{e}& 498\\ \text{B}\text{e}\text{g}\text{i}\text{n}\text{n}\text{i}\text{n}\text{g}\text{c}\text{a}\text{s}\text{h}\text{b}\text{a}\text{l}\text{a}\text{n}\text{c}\text{e}& 128\\ \text{P}\text{r}\text{o}\text{c}\text{e}\text{e}\text{d}\text{s}of\text{c}\text{o}\text{m}\text{m}\text{o}\text{n}\text{s}\text{t}\text{o}\text{c}\text{k}\text{i}\text{s}\text{s}\text{u}\text{e}\text{d}& 197\\ \text{P}\text{r}\text{o}\text{c}\text{e}\text{e}\text{d}\text{s}\text{f}\text{r}\text{o}\text{m}\text{s}\text{a}\text{l}\text{e}of\text{b}\text{u}\text{i}\text{l}\text{d}\text{i}\text{n}\text{g}(at\text{b}\text{o}\text{o}\text{k}\text{v}\text{a}\text{l}\text{u}\text{e})& 228\\ \text{A}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{s}\text{r}\text{e}\text{c}\text{e}\text{i}\text{v}\text{a}\text{b}\text{l}\text{e}\text{i}\text{n}\text{c}\text{r}\text{e}\text{a}\text{s}\text{e}& 21\\ \text{E}\text{n}\text{d}\text{i}\text{n}\text{g}\text{c}\text{a}\text{s}\text{h}\text{b}\text{a}\text{l}\text{a}\text{n}\text{c}\text{e}& 227\\ \text{I}\text{n}\text{v}\text{e}\text{n}\text{t}\text{o}\text{r}\text{y}\text{d}\text{e}\text{c}\text{r}\text{e}\text{a}\text{s}\text{e}& 61\\ \text{A}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{s}\text{p}\text{a}\text{y}\text{a}\text{b}\text{l}\text{e}\text{i}\text{n}\text{c}\text{r}\text{e}\text{a}\text{s}\text{e}& 39\end{array}$

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 $5)$

$\backslash$table$[[$POUCHIE COMPANY,,$],[$Statement of Cash Flows,,$],[$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 $31,2022,,]]$