The following data relates to Celtics Co. financial statement of 1990 and 1991: (in millions) Depreciation Expense Net Income Accounts Receivable on 12/31/1990 Accounts Receivable on 12/31/1991 Inventory on 12/31/1990 Inventory on 12/31/1991 Accounts Payable on 12/31/1990 Accounts Payable on 12/31/1991 Gain on Sale of Equipment $20 $150 $42 $30 $60 $62 $30 $55 $3 The following information is for fiscal year 1991: The sold equipment had a net book value of $33. It was sold for cash. During the year, Celtics Co. retired bonds of $90; During the year, Celtics Co. issued common stock for $100. During the year Celtics Co. declared dividends of $20 and paid dividends of $10. During the year, Celtics Co. purchased equipment for $53 (Out of-which, it paid in cash $10). During the year, Celtics Co. sold common stock of another company for $200 (all in cash). Prepare the part of Statement of Cash Flow, related to the Operating Activities, using the indirect method