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	$	114			$	80
Accounts receivable		46				36
Merchandise inventory		40				44
Long-term investments		-				30
Property, plant, and equipment		232				190
Accumulated depreciation		(90	)			(108	)
Total assets	$	342			$	272
Accounts payable	$	36				62
Income taxes payable		15				16
Long-term borrowings		92				32
Contributed capital		139				112
Retained earnings		60				50
Total liabilities and shareholders equity	$	342			$	272
Statement of Earnings
Sales	$	176
Cost of sales		(96	)
Gross profit		80
Depreciation expense		(22	)
Other operating expenses		(40.0	)
Earnings from operations		18.0
Gain on sale of investments		18
Loss on sale of equipment		(14	)
Earnings before income tax		22.0
Income tax expense		8.8
Net earnings	$	13.2

Additional information is as follows:
a.	Old equipment was sold for cash during 2017. It had an original cost of $52 and an accumulated depreciation of $40.
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: $ 0.0 Net cash used for operating activities Cash flows from investing activities: 0.0 Net cash flow from investing activities 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