The following information has been reported by Laporte Inc. on its statements of financial position at December 31, 2016 and 2017, and on its statement of earnings for the year ended December 31, 2017. Amounts are in millions of dollars:

Statements of Financial Position
	2017				2016
Cash	$	104			$	75
Accounts receivable		41				31
Merchandise inventory		35				39
Long-term investments		-				25
Property, plant, and equipment		217				175
Accumulated depreciation		(85	)			(103	)
Total assets	$	312			$	242
Accounts payable	$	31				52
Income taxes payable		10				11
Long-term borrowings		87				27
Contributed capital		129				107
Retained earnings		55				45
Total liabilities and shareholders equity	$	312			$	242
Statement of Earnings
Sales	$	161
Cost of sales		(91	)
Gross profit		70
Depreciation expense		(17	)
Other operating expenses		(37.5	)
Earnings from operations		15.5
Gain on sale of investments		13
Loss on sale of equipment		(9	)
Earnings before income tax		19.5
Income tax expense		7.8
Net earnings	$	11.7

Additional information is as follows:
a.	Old equipment was sold for cash during 2017. It had an original cost of $47 and an accumulated depreciation of $35.
b.	A new building was acquired during the year in exchange for a long-term note for $60, payable in five years. In addition, new equipment was purchased for cash.

Required:
1.	Prepare a statement of cash flows for Laporte Inc. for the year ended December 31, 2017 by using the direct method. (Negative answers should be indicated by a minus sign. Enter your answers in millions.)