Use the balance sheet and income statement below:

CLANCYS DOG BISCUIT CORPORATION
Balance Sheet as of December 31, 2021 and 2020
(in millions of dollars)
Assets	2021				2020				Liabilities and Equity	2021				2020
Current assets:									Current liabilities:
Cash and marketable securities	$	10			$	10			Accrued wages and taxes	$	14			$	9
Accounts receivable		40				32			Accounts payable		29				27
Inventory		42				37			Notes payable		29				25
Total	$	92			$	79			Total	$	72			$	61
Fixed assets:									Long-term debt	$	40			$	45
Gross plant and equipment	$	112			$	94			Stockholders equity:
Less: Accumulated depreciation		35				27			Preferred stock (2 million shares)	$	2			$	2
Net plant and equipment	$	77			$	67			Common stock and paid-in-surplus (5 million shares)		11				11
Other long-term assets		30				30			Retained earnings		74				57
Total	$	107			$	97			Total	$	87			$	70
Total assets	$	199			$	176			Total liabilities and equity	$	199			$	176

CLANCYS DOG BISCUIT CORPORATION
Income Statement for Years Ending December 31, 2021 and 2020
(in millions of dollars)
	2021				2020
Net sales	$	112			$	116
Less: Cost of goods sold		57				53
Gross profits	$	55			$	63
Less: Other operating expenses		10				9
Earnings before interest, taxes depreciation, and amortization (EBITDA)	$	45			$	54
Less: Accumulated depreciation		8				8
Earnings before interest and taxes (EBIT)	$	37			$	54
Less: Interest		8				8
Earnings before taxes (EBT)	$	29			$	38
Less: Taxes		6				8
Net income	$	23			$	30
Less: Preferred stock dividends	$	1			$	1
Net income available to common stockholders	$	22			$	29
Less: Common stock dividends		5				5
Addition to retained earnings	$	17			$	24
Per (common) share data:
Earnings per share (EPS)	$	4.40			$	5.80
Dividends per share (DPS)	$	1.00			$	1.00
Book value per share (BVPS)	$	17.00			$	13.60
Market value (price) per share (MVPS)	$	17.65			$	17.00

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.)