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	$ 10	$ 10	Accrued wages and taxes	$ 18	$ 12
Accounts receivable	27	23	Accounts payable	22	20
Inventory	33	28	Notes payable	22	18
Total	$ 70	$ 61	Total	$ 62	$ 50
Fixed assets:			Long-term debt	$ 27	$ 29
Gross plant and equipment	$ 97	$ 76	Stockholders equity:
Less: Accumulated depreciation	24	18	Preferred stock (2 million shares)	$ 2	$ 2
Net plant and equipment	$ 73	$ 58	Common stock and paid-in-surplus (5 million shares)	11	11
Other long-term assets	21	21	Retained earnings	62	48
Total	$ 94	$ 79	Total	$ 75	$ 61
Total assets	$ 164	$ 140	Total liabilities and equity	$ 164	$ 140

CLANCYS DOG BISCUIT CORPORATION
Income Statement for Years Ending December 31, 2024 and 2023
(in millions of dollars)
	2024	2023
Net sales	$ 94	$ 98
Less: Cost of goods sold	48	44
Gross profits	$ 46	$ 54
Less: Other operating expenses	8	7
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$ 38	$ 47
Less: Depreciation	6	6
Earnings before interest and taxes (EBIT)	$ 32	$ 41
Less: Interest	7	7
Earnings before taxes (EBT)	$ 25	$ 34
Less: Taxes	5	7
Net income	$ 20	$ 27
Less: Preferred stock dividends	$ 1	$ 1
Net income available to common stockholders	$ 19	$ 26
Less: Common stock dividends	5	5
Addition to retained earnings	$ 14	$ 21
Per (common) share data:
Earnings per share (EPS)	$ 3.80	$ 5.20
Dividends per share (DPS)	$ 1.00	$ 1.00
Book value per share (BVPS)	$ 14.60	$ 11.80
Market value (price) per share (MVPS)	$ 15.25	$ 15.20

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.