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 $ 71 $ 70 Accrued wages and taxes $ 48 $ 40 Accounts receivable 195 180 Accounts payable 150 140 Inventory 320 290 Notes payable 130 130 Total $ 586 $ 540 Total $ 328 $ 310 Fixed assets: Long-term debt $ 574 $ 554 Gross plant and equipment $ 1,070 $ 880 Stockholders equity: Less: Accumulated depreciation 144 112 Preferred stock (6 thousand shares) $ 6 $ 6 Net plant and equipment $ 926 $ 768 Common stock and paid-in surplus (100 thousand shares) 120 120 Other long-term assets 132 132 Retained earnings 616 450 Total $ 1,058 $ 900 Total $ 742 $ 576 Total assets $ 1,644 $ 1,440 Total liabilities and equity $ 1,644 $ 1,440 CLANCYS DOG BISCUIT CORPORATION Income Statement for Years Ending December 31, 2021 and 2020 (in millions of dollars) 2021 2020 Net sales $ 890 $ 800 Less: Cost of goods sold 388 351 Gross profits $ 502 $ 449 Less: Other operating expenses 46 40 Earnings before interest, taxes, depreciation, and amortization (EBITDA) $ 456 $ 409 Less: Accumulated depreciation (2018) 32 30 Earnings before interest and taxes (EBIT) $ 424 $ 379 Less: Interest 47 41 Earnings before taxes (EBT) $ 377 $ 338 Less: Taxes 130 110 Net income $ 247 $ 228 Less: Preferred stock dividends $ 6 $ 6 Net income available to common stockholders $ 241 $ 222 Less: Common stock dividends 75 75 Addition to retained earnings $ 166 $ 147 Per (common) share data: Earnings per share (EPS) $ 2.41 $ 2.22 Dividends per share (DPS) $ 0.75 $ 0.75 Book value per share (BVPS) $ 7.36 $ 5.70 Market value (price) per share (MVPS) $ 8.39 $ 6.18 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.)