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	$	83			$	82			Accrued wages and taxes	$	68			$	52
Accounts receivable		202				192			Accounts payable		167				152
Inventory		326				302			Notes payable		142				142
Total	$	611			$	576			Total	$	377			$	346
Fixed assets:									Long-term debt	$	610			$	578
Gross plant and equipment	$	1,106			$	904			Stockholders equity:
Less: Accumulated depreciation		168				124			Preferred stock (6 thousand shares)	$	6			$	6
Net plant and equipment	$	938			$	780			Common stock and paid-in surplus (100 thousand shares)		120				120
Other long-term assets		156				156			Retained earnings		592				462
Total	$	1,094			$	936			Total	$	718			$	588
Total assets	$	1,705			$	1,512			Total liabilities and equity	$	1,705			$	1,512

CLANCYS DOG BISCUIT CORPORATION
Income Statement for Years Ending December 31, 2021 and 2020
(in millions of dollars)
	2021				2020
Net sales	$	914			$	824
Less: Cost of goods sold		400				363
Gross profits	$	514			$	461
Less: Other operating expenses		58				52
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$	456			$	409
Less: Accumulated depreciation (2018)		44				42
Earnings before interest and taxes (EBIT)	$	412			$	367
Less: Interest		59				53
Earnings before taxes (EBT)	$	353			$	314
Less: Taxes		142				122
Net income	$	211			$	192
Less: Preferred stock dividends	$	6			$	6
Net income available to common stockholders	$	205			$	186
Less: Common stock dividends		75				75
Addition to retained earnings	$	130			$	111
Per (common) share data:
Earnings per share (EPS)	$	2.05			$	1.86
Dividends per share (DPS)	$	0.75			$	0.75
Book value per share (BVPS)	$	7.12			$	5.82
Market value (price) per share (MVPS)	$	8.15			$	6.30

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.)