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 $ 6 $ 6 Accrued wages and taxes $ 11 $ 8 Accounts receivable 24 19 Accounts payable 18 16 Inventory 30 24 Notes payable 20 14 Total $ 60 $ 49 Total $ 49 $ 38 Fixed assets: Long-term debt: $ 27 $ 25 Gross plant and equipment $ 85 $ 68 Stockholders equity: Less: Depreciation 23 14 Preferred stock (2 million shares) $ 2 $ 2 Common stock and paid-in surplus Net plant and equipment $ 62 $ 54 (5 million shares) 11 11 Other long-term assets 17 17 Retained earnings 50 44 Total $ 79 $ 71 Total $ 63 $ 57 Total assets $ 139 $ 120 Total liabilities and equity $ 139 $ 120 CLANCYS DOG BISCUIT CORPORATION Income Statement for Years Ending December 31, 2015 and 2014 (in millions of dollars) 2015 2014 Net sales $ 86 $ 90 Less: Cost of goods sold 43 39 Gross profits $ 43 $ 51 Less: Other operating expenses 11 10 Earnings before interest, taxes depreciation, and amortization (EBITDA) $ 32 $ 41 Less: Depreciation 9 9 Earnings before interest and taxes (EBIT) $ 23 $ 32 Less: Interest 10 10 Earnings before taxes (EBT) $ 13 $ 22 Less: Taxes 3 10 Net income $ 10 $ 12 Less: Preferred stock dividends $ 1 $ 1 Net income available to common stockholders $ 9 $ 11 Less: Common stock dividends 3 3 Addition to retained earnings $ 6 $ 8 Per (common) share data: Earnings per share (EPS) $ 1.80 $ 2.20 Dividends per share (DPS) $ 0.60 $ 0.60 Book value per share (BVPS) $ 12.20 $ 11.00 Market value (price) per share (MVPS) $ 12.85 $ 14.40 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.)