[The following information applies to the questions displayed below.]

In preparation for developing its statement of cash flows for the year ended December 31, 2021, Millennium Solutions, Inc. collected the following information:

	($ in millions)
Payment for the early extinguishments of long-term notes (book value: $59.0 million)	$	63.0
Sale of common shares		204.0
Retirement of common shares		129.0
Loss on sale of equipment		2.7
Proceeds from sale of equipment		10.8
Issuance of short-term note payable for cash		17.0
Acquisition of building for cash		10.5
Purchase of marketable securities (not a cash equivalent)		12.0
Purchase of marketable securities (considered a cash equivalent)		8.0
Cash payment for 3-year insurance policy		10.0
Collection of note receivable with interest (principal amount, $18)		20.0
Declaration of cash dividends		46.0
Distribution of cash dividends declared in 2020		43.0