The net income for World Class Corporation was $$140$ million for the year ended December $31,2024.$ Related information follows:

Amortization of patent, $$1$ million.

Cash dividends paid, $$14$ million.

Decrease in accounts receivable, $$9$ million.

Decrease in salaries payable, $$1$ million.

Depreciation expense, $$20$ million.

Increase in long$-$term notes payable, $$13$ million.

Sale of preferred stock for cash, $$17$ million.

Cash flows from operating activities during $2024$ should be reported as: