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	$	4			$	4			Accrued wages and taxes	$	17			$	15
Accounts receivable		30				26			Accounts payable		25				23
Inventory		39				31			Notes payable		28				21
Total	$	73			$	61			Total	$	70			$	59
Fixed assets:									Long-term debt	$	23			$	23
Gross plant and equipment	$	99			$	82			Stockholders equity:
Less: Accumulated depreciation		30				21			Preferred stock (2 million shares)	$	2			$	2
Net plant and equipment	$	69			$	61			Common stock and paid-in-surplus (5 million shares)		11				11
Other long-term assets		24				24			Retained earnings		60				51
Total	$	93			$	85			Total	$	73			$	64
Total assets	$	166			$	146			Total liabilities and equity	$	166			$	146

CLANCYS DOG BISCUIT CORPORATION
Income Statement for Years Ending December 31, 2021 and 2020
(in millions of dollars)
	2021				2020
Net sales	$	100			$	104
Less: Cost of goods sold		51				47
Gross profits	$	49			$	57
Less: Other operating expenses		11				10
Earnings before interest, taxes depreciation, and amortization (EBITDA)	$	38			$	47
Less: Accumulated depreciation		9				9
Earnings before interest and taxes (EBIT)	$	29			$	47
Less: Interest		10				10
Earnings before taxes (EBT)	$	19			$	28
Less: Taxes		4				6
Net income	$	15			$	22
Less: Preferred stock dividends	$	1			$	1
Net income available to common stockholders	$	14			$	21
Less: Common stock dividends		5				5
Addition to retained earnings	$	9			$	16
Per (common) share data:
Earnings per share (EPS)	$	2.80			$	4.20
Dividends per share (DPS)	$	1.00			$	1.00
Book value per share (BVPS)	$	14.20			$	12.40
Market value (price) per share (MVPS)	$	14.85			$	15.80

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.)