Use the balance sheet and income statement below:

CLANCY'S DOG BISCUIT CORPORATION

Balance Sheet as of Decenber $31,2021$ and $2020$

$($in millions of dollars$)$

CLANCY'S DOG BISCUIT CORPORATION

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.$)$