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	$	112			$	79
Accounts receivable		45				35
Merchandise inventory		39				43
Long-term investments		-				29
Property, plant, and equipment		229				187
Accumulated depreciation		(89	)			(107	)
Total assets	$	336			$	266
Accounts payable	$	35				60
Income taxes payable		14				15
Long-term borrowings		91				31
Contributed capital		137				111
Retained earnings		59				49
Total liabilities and shareholders equity	$	336			$	266
Statement of Earnings
Sales	$	173
Cost of sales		(95	)
Gross profit		78
Depreciation expense		(21	)

Depreciation expense Other operating expenses (21) (39.5) Earnings from operations Gain on sale of investments Loss on sale of equipment 17.5 17 (13) Earnings before income tax Income tax expense 21.5 8.6 Net earnings S 12.9 Additional information is as follows: a. Old equipment was sold for cash during 2017. It had an original cost of $51 and an accumulated depreciation of $39. 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.) LAPORTE INC Statement of Cash Flows For the Year Ended December 31, 2017 Cash flows from operating activities Cash payments Net cash used for operating activities $ 0.0 Cash flows from investing activities: Net cash flow from investing activities 0.0 Cash flows from financing activities Net cash flow from financing activities 0.0 0.0 Cash balance, January 1, 2017 Cash balance, December 31, 2017 $ 0.0