Use the balance sheet and income statement below :

CLANCYS DOG BISCUIT CORPORATION Balance Sheet as of December 31, 2015 and 2014 (in millions of dollars)
Assets	2015			2014				Liabilities and Equity	2015			2014
Current assets:								Current liabilities:
Cash and marketable securities	$	10		$	10			Accrued wages and taxes	$	18		$	12
Accounts receivable		27			23			Accounts payable		22			20
Inventory		33			28			Notes payable		22			18
Total	$	70		$	61			Total	$	62		$	50
Fixed assets:								Long-term debt:	$	30		$	29
Gross plant and equipment	$	97		$	76			Stockholders equity:
Less: Depreciation		24			18			Preferred stock (2 million shares)	$	2		$	2
								Common stock and paid-in surplus
Net plant and equipment	$	73		$	58			(5 million shares)		11			11
Other long-term assets		21			21			Retained earnings		59			48
Total	$	94		$	79			Total	$	72		$	61
Total assets	$	164		$	140			Total liabilities and equity	$	164		$	140

CLANCYS DOG BISCUIT CORPORATION Income Statement for Years Ending December 31, 2015 and 2014 (in millions of dollars)
	2015				2014
Net sales	$	94			$	98
Less: Cost of goods sold		47				43
Gross profits	$	47			$	55
Less: Other operating expenses		8				7
Earnings before interest, taxes depreciation, and amortization (EBITDA)	$	39			$	48
Less: Depreciation		6				6
Earnings before interest and taxes (EBIT)	$	33			$	42
Less: Interest		7				7
Earnings before taxes (EBT)	$	26			$	35
Less: Taxes		11				14
Net income	$	15			$	21
Less: Preferred stock dividends	$	1			$	1
Net income available to common stockholders	$	14			$	20
Less: Common stock dividends		3				3
Addition to retained earnings	$	11			$	17
Per (common) share data:
Earnings per share (EPS)	$	2.80			$	4.00
Dividends per share (DPS)	$	0.60			$	0.60
Book value per share (BVPS)	$	14.00			$	11.80
Market value (price) per share (MVPS)	$	14.65			$	15.20

Prepare a statement of cash flows for Clancys Dog Biscuit Corporation. (Enter your answers in millions of dollars. Amounts to be deducted should be indicated with a minus sign. Leave no cells blank - be certain to enter "0" wherever required.)

Statement of Cash Flows for Year Ending December 31, 2015 (in millions of dollars)
A. Cash flows from operating activities
(Click to select)Net lossNet income	$
Additions (sources of cash):
(Click to select)Increase in notes payableDepreciationIncrease in accounts payableIncrease in accrued wages and taxesIncrease in long-term debt
(Click to select)Increase in accrued wages and taxesDepreciationIncrease in long-term debtIncrease in notes payableIncrease in accounts payable
(Click to select)Increase in notes payableIncrease in accounts payableIncrease in accrued wages and taxesDepreciationIncrease in long-term debt
Subtractions (uses of cash):
(Click to select)Increase in notes payableIncrease in accounts receivableIncrease fixed assetsIncrease in inventoryIncrease in long-term debt
(Click to select)Increase in inventoryIncrease fixed assetsIncrease in accounts receivableIncrease in long-term debtIncrease in notes payable
Net cash flow from operating activities	$
B. Cash flows from investing activities
Subtractions:
(Click to select)DepreciationIncrease in accrued wages and taxesIncrease in other long-term assetsIncrease in accounts payableIncrease in fixed assets	$
(Click to select)Increase in accounts payableIncrease in accrued wages and taxesIncrease in other long-term assetsIncrease in fixed assetsDepreciation
Net cash flow from investing activities	$
C. Cash flows from financing activities
Additions:
(Click to select)Increase in long-term debtIncrease in notes payableIncrease accrued wages and taxesIncrease in accounts payableIncrease in common and preferred stock	$
(Click to select)Increase in long-term debtIncrease in accounts payableIncrease accrued wages and taxesIncrease in notes payableIncrease in common and preferred stock
(Click to select)Increase in common and preferred stockIncrease in notes payableIncrease in long-term debtIncrease accrued wages and taxesIncrease in accounts payable
Subtractions:
(Click to select)Preferred stock dividendsIncrease accrued wages and taxesCommon stock dividendsIncrease in other long-term assetsIncrease in accounts payable
(Click to select)Preferred stock dividendsIncrease in accounts payableCommon stock dividendsIncrease in other long-term assetsIncrease accrued wages and taxes
Net cash flow from financing activities	$
D. Net change in cash and marketable securities	$