There is no income statement provided.

The comparative balance sheets for 2018 and 2017 are given below for Surmise Company. Net income for 2018 was $56 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions) 2018 2017 Assets $ 50 Cash $ 43 Accounts receivable Less: Allowance for uncollectible accounts 82 77 (12) (5) Prepaid expenses Inventory Long-term investment 8 4 180 170 30 57 74 Land 74 Buildings and equipment Less: Accumulated depreciation 306 210 aln (100) (84) 12 Patent 13 $ 544 645 Liabilities Accounts payable Accrued liabilities $ 17 4 Notes payable Lease liability Bonds payable Shareholders' Equity 24 C 86 0 96 52 57 50 Common stock Paid-in capital-excess of par Retained earnings 245 205 171 169 $ 544 $ 645 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2018. Use the indirect method to present cash flows from operating activities because you do not have sufficient information to use the direct method. You willl need to make reasonable assumptions concerning the reasons for changes in some account balances. A spreadsheet or T-account analysis will be helpful. (Hint: The right to use a building was acquired with a seven-year lease agreement. Annual lease payments of $10 million are paid at January 1 of each year starting in 2018.) (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.) SURMISE COMPANY Statement of Cash Flows For year ended December 31, 2018 ($ in millions) Cash flows from operating activities Net income Adjustments for noncash efffects: Changes in operating assets and liabilities: Net cash flows from operating activities $ O Net cash flows from investing activities 0 Net cash flows from financing activities Noncash investing and financing activities