The financial statements of Pouchie Company included the following information for the year ended December 31, 2022 (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.

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
	(in millions)
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