The following information has been reported by Laporte Inc. on its statements of financial position at December 31, 2023 and 2022 and on its statement of earnings for the year ended December 31, 2023. Amounts are in millions of dollars: Statements of Financial Position 2023 2022 Cash Accounts receivable Merchandise inventory Long-term investments Property, plant, and equipment $ 140 $ 82 72 52 51 60 46 199 182 Accumulated depreciation Total assets Accounts payable Income taxes payable Long-term borrowings Share capital Retained earnings Total liabilities and shareholders' equity (48) (68) $ 414 $ 354 $ 52 $ 66 6 7 123 73 186 170 47 38 $ 414 $ 354 Statement of Earnings Sales $ 210 Cost of sales Gross profit Depreciation expense Other operating expenses Earnings from operations Gain on sale of investments Loss on sale of equipment Earnings before income tax Income tax expense Net earnings (126) 84 (10) (57) 17 7 (2) 22 7 $ 15 Additional information is as follows: a. Old equipment was sold for cash during 2023. It had an original cost of $58 and an accumulated depreciation of $30. b. A new building was acquired during the year in exchange for a long-term note for $50, payable in five years. In addition, new equipment was purchased for cash. Required: 1. Prepare the operating activities section of the statement of cash flows for Laporte Inc. for the year ended December 31, 2023 by using the indirect method. (Negative answers should be indicated by a minus sign. Enter your answers in millions.)