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	$	84			$	83			Accrued wages and taxes	$	65			$	53
Accounts receivable		198				193			Accounts payable		164				153
Inventory		326				303			Notes payable		143				143
Total	$	608			$	579			Total	$	372			$	349
Fixed assets:									Long-term debt	$	617			$	580
Gross plant and equipment	$	1,109			$	906			Stockholders equity:
Less: Accumulated depreciation		170				125			Preferred stock (6 thousand shares)	$	6			$	6
Net plant and equipment	$	939			$	781			Common stock and paid-in surplus (100 thousand shares)		120				120
Other long-term assets		158				158			Retained earnings		590				463
Total	$	1,097			$	939			Total	$	716			$	589
Total assets	$	1,705			$	1,518			Total liabilities and equity	$	1,705			$	1,518

CLANCYS DOG BISCUIT CORPORATION
Income Statement for Years Ending December 31, 2021 and 2020
(in millions of dollars)
	2021				2020
Net sales	$	916			$	826
Less: Cost of goods sold		401				364
Gross profits	$	515			$	462
Less: Other operating expenses		59				53
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$	456			$	409
Less: Accumulated depreciation (2018)		45				43
Earnings before interest and taxes (EBIT)	$	411			$	366
Less: Interest		60				54
Earnings before taxes (EBT)	$	351			$	312
Less: Taxes		143				123
Net income	$	208			$	189
Less: Preferred stock dividends	$	6			$	6
Net income available to common stockholders	$	202			$	183
Less: Common stock dividends		75				75
Addition to retained earnings	$	127			$	108
Per (common) share data:
Earnings per share (EPS)	$	2.02			$	1.83
Dividends per share (DPS)	$	0.75			$	0.75
Book value per share (BVPS)	$	7.10			$	5.83
Market value (price) per share (MVPS)	$	8.13			$	6.31

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.)

\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Statement of Cash Flows for Year Ending December 31, 2021} \\ \hline \multicolumn{2}{|c|}{ (in millions of dollars) } \\ \hline Cash flows from operating activities \\ \hline & \\ \hline Additions (sources of cash): \\ \hline & \\ \hline Subtractions (uses of cash): \\ \hline & \\ \hline Net cash flow from operating activities \\ \hline Cash flows from investing activities \\ \hline Subtractions: \\ \hline & \\ \hline Nash flows from financing activities \\ \hline Additions: & \\ \hline & \\ \hline & \\ \hline Subtractions: & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}