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	$	3			$	3			Accrued wages and taxes	$	8			$	5
Accounts receivable		18				16			Accounts payable		15				13
Inventory		24				21			Notes payable		14				11
Total	$	45			$	40			Total	$	37			$	29
Fixed assets:									Long-term debt	$	22			$	22
Gross plant and equipment	$	79			$	62			Stockholders equity:
Less: Accumulated depreciation		17				11			Preferred stock (2 million shares)	$	2			$	2
Net plant and equipment	$	62			$	51			Common stock and paid-in-surplus (5 million shares)		11				11
Other long-term assets		14				14			Retained earnings		49				41
Total	$	76			$	65			Total	$	62			$	54
Total assets	$	121			$	105			Total liabilities and equity	$	121			$	105

CLANCYS DOG BISCUIT CORPORATION
Income Statement for Years Ending December 31, 2021 and 2020
(in millions of dollars)
	2021				2020
Net sales	$	80			$	84
Less: Cost of goods sold		41				37
Gross profits	$	39			$	47
Less: Other operating expenses		8				7
Earnings before interest, taxes depreciation, and amortization (EBITDA)	$	31			$	40
Less: Accumulated depreciation		6				6
Earnings before interest and taxes (EBIT)	$	25			$	40
Less: Interest		7				7
Earnings before taxes (EBT)	$	18			$	27
Less: Taxes		4				6
Net income	$	14			$	21
Less: Preferred stock dividends	$	1			$	1
Net income available to common stockholders	$	13			$	20
Less: Common stock dividends		5				5
Addition to retained earnings	$	8			$	15
Per (common) share data:
Earnings per share (EPS)	$	2.60			$	4.00
Dividends per share (DPS)	$	1.00			$	1.00
Book value per share (BVPS)	$	12.00			$	10.40
Market value (price) per share (MVPS)	$	12.65			$	13.80

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.)