Use the balance sheet and income statement below:

CLANCY'S DOG BISCUIT CORPORATION Balance Sheet as of December 31, 2018 and 2017 (in millions of dollars) Assets 2018 2017 Liabilities and Equity 2018 2017 Current assets: Current liabilities: Cash and marketable securities $4 Accounts receivable Inventory 4 26 31 61 Accrued wages and taxes Accounts payable Notes payable $17 $ 15 23 21 $ 70 59 $ 25 23 25 Total $ 73 Total Fixed assets: Long-term debt Stockholders' equity: Gross plant and equipment Less: Accumulated depreciation Net plant and equipment Other long-term assets $ 99$ 82 Preferred stock (2 million shares) Common stock and paid-in-surplus (5 million shares) Retained earnings $ 69 61 24 $ 93 $ 85 $166$146 11 58 24 51 $71 64 $166 $146 Total Total Total assets Total liabilities and equity CLANCY'S DOG BISCUIT CORPORATION Income Statement for Years Ending December 31, 2018 and 2017 (in millions of dollars) 2017 $100 104 46 $ 50 58 10 2018 Net sales Less: Cost of goods sold Gross profits Less: Other operating expenses Earnings before interest, taxes depreciation, 50 and amortization (EBITDA) $ 39 48 Less: Accumulated depreciation Earnings before interest and taxes (EBIT) Less: Interest Earnings before taxes (EBT) Less: Taxes Net income Less: Preferred stock dividends Net income available to comon stockholders 10 $ 13 Less: Common stock dividends Addition to retained earnings Per (common) share data: $ 30 39 10 $20 29 15 $11$14 10 $ 7$10 Earnings per share (EPS) Dividends per share (DPS) Book value per share (BVPs) Market value (price) per share (MVPS) $ 2.00 2.60 $ 0.60 0.60 $13.80 $12.40 $14.45$15.80 Prepare a statement of cash flows for Clancy's Dog Biscuit Corporation. (Enter your answers in millions of dollars. Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows for Year Ending December 31, 2018 (in millions of dollars) Cash flows from operating activities Additions (sources of cash): Subtractions (uses of cash): Net cash flow from operating activities Cash flows from investing activities Subtractions: Net cash flow from investing activities Cash flows from financing activities Additions Subtractions Net cash flow from financing activities Net change in cash and marketable securities