Use the balance sheet and income statement below:

CLANCYS DOG BISCUIT CORPORATION
Balance Sheet as of December 31, 2024 and 2023
(in millions of dollars)
Assets	2024	2023	Liabilities and Equity	2024	2023
Current assets:			Current liabilities:
Cash and marketable securities	$ 8	$ 8	Accrued wages and taxes	$ 13	$ 7
Accounts receivable	38	30	Accounts payable	27	25
Inventory	41	35	Notes payable	25	23
Total	$ 87	$ 73	Total	$ 65	$ 55
Fixed assets:			Long-term debt	$ 42	$ 43
Gross plant and equipment	$ 111	$ 90	Stockholders equity:
Less: Accumulated depreciation	31	25	Preferred stock (2 million shares)	$ 2	$ 2
Net plant and equipment	$ 80	$ 65	Common stock and paid-in-surplus (5 million shares)	11	11
Other long-term assets	28	28	Retained earnings	75	55
Total	$ 108	$ 93	Total	$ 88	$ 68
Total assets	$ 195	$ 166	Total liabilities and equity	$ 195	$ 166

CLANCYS DOG BISCUIT CORPORATION
Income Statement for Years Ending December 31, 2024 and 2023
(in millions of dollars)
	2024	2023
Net sales	$ 108	$ 112
Less: Cost of goods sold	55	51
Gross profits	$ 53	$ 61
Less: Other operating expenses	8	7
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$ 45	$ 54
Less: Depreciation	6	6
Earnings before interest and taxes (EBIT)	$ 39	$ 48
Less: Interest	6	6
Earnings before taxes (EBT)	$ 33	$ 42
Less: Taxes	7	9
Net income	$ 26	$ 33
Less: Preferred stock dividends	$ 1	$ 1
Net income available to common stockholders	$ 25	$ 32
Less: Common stock dividends	5	5
Addition to retained earnings	$ 20	$ 27
Per (common) share data:
Earnings per share (EPS)	$ 5.00	$ 6.40
Dividends per share (DPS)	$ 1.00	$ 1.00
Book value per share (BVPS)	$ 17.20	$ 13.20
Market value (price) per share (MVPS)	$ 17.85	$ 16.60

Prepare a statement of cash flows for Clancys Dog Biscuit Corporation.

Note: Enter your answers in millions of dollars. Amounts to be deducted should be indicated with a minus sign. Leave no cells blank be certain to enter "0" wherever required.

Statement of Cash Flows for Year Ending December 31, 2024
(in millions of dollars)
Cash flows from operating activities
Additions (sources of cash):
Subtractions (uses of cash):
Net cash flow from operating activities
Cash flows from investing activities
Subtractions:
Net cash flow from investing activities
Cash flows from financing activities
Additions:
Subtractions:
Net cash flow from financing activities
Net change in cash and marketable securities

*Please fill in all blanks for statement of cash flows.