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	$	2		$	2			Accrued wages and taxes	$	20		$	13
Accounts receivable		29			24			Accounts payable		23			21
Inventory		35			29			Notes payable		24			19
Total	$	66		$	55			Total	$	67		$	53
Fixed assets:								Long-term debt:	$	25		$	21
Gross plant and equipment	$	100		$	78			Stockholders equity:
Less: Depreciation		26			19			Preferred stock (2 million shares)	$	2		$	2
								Common stock and paid-in surplus
Net plant and equipment	$	74		$	59			(5 million shares)		11			11
Other long-term assets		22			22			Retained earnings		57			49
Total	$	96		$	81			Total	$	70		$	62
Total assets	$	162		$	136			Total liabilities and equity	$	162		$	136

CLANCYS DOG BISCUIT CORPORATION Income Statement for Years Ending December 31, 2015 and 2014 (in millions of dollars)
	2015				2014
Net sales	$	96			$	100
Less: Cost of goods sold		48				44
Gross profits	$	48			$	56
Less: Other operating expenses		9				8
Earnings before interest, taxes depreciation, and amortization (EBITDA)	$	39			$	48
Less: Depreciation		7				7
Earnings before interest and taxes (EBIT)	$	32			$	41
Less: Interest		8				8
Earnings before taxes (EBT)	$	24			$	33
Less: Taxes		12				15
Net income	$	12			$	18
Less: Preferred stock dividends	$	1			$	1
Net income available to common stockholders	$	11			$	17
Less: Common stock dividends		3				3
Addition to retained earnings	$	8			$	14
Per (common) share data:
Earnings per share (EPS)	$	2.20			$	3.40
Dividends per share (DPS)	$	0.60			$	0.60
Book value per share (BVPS)	$	13.60			$	12.00
Market value (price) per share (MVPS)	$	14.25			$	15.40

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.)

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 payableIncrease in long-term debtIncrease in accrued wages and taxesIncrease in accounts payableDepreciation
(Click to select)DepreciationIncrease in accounts payableIncrease in notes payableIncrease in long-term debtIncrease in accrued wages and taxes
(Click to select)Increase in accrued wages and taxesIncrease in notes payableIncrease in long-term debtIncrease in accounts payableDepreciation
Subtractions (uses of cash):
(Click to select)Increase in inventoryIncrease in accounts receivableIncrease fixed assetsIncrease in notes payableIncrease in long-term debt
(Click to select)Increase in accounts receivableIncrease in notes payableIncrease in long-term debtIncrease fixed assetsIncrease in inventory
Net cash flow from operating activities	$
B. Cash flows from investing activities
Subtractions:
(Click to select)Increase in accrued wages and taxesIncrease in fixed assetsIncrease in accounts payableIncrease in other long-term assetsDepreciation	$
(Click to select)Increase in fixed assetsDepreciationIncrease in accrued wages and taxesIncrease in accounts payableIncrease in other long-term assets
Net cash flow from investing activities	$
C. Cash flows from financing activities
Additions:
(Click to select)Increase in accounts payableIncrease in notes payableIncrease in long-term debtIncrease in common and preferred stockIncrease accrued wages and taxes	$
(Click to select)Increase in accounts payableIncrease accrued wages and taxesIncrease in common and preferred stockIncrease in notes payableIncrease in long-term debt
(Click to select)Increase accrued wages and taxesIncrease in common and preferred stockIncrease in long-term debtIncrease in accounts payableIncrease in notes payable
Subtractions:
(Click to select)Increase in other long-term assetsIncrease in accounts payablePreferred stock dividendsCommon stock dividendsIncrease accrued wages and taxes
(Click to select)Common stock dividendsIncrease in accounts payablePreferred 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	$