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	$	5			$	5			Accrued wages and taxes	$	13			$	12
Accounts receivable		37				27			Accounts payable		24				22
Inventory		36				32			Notes payable		21				20
Total	$	78			$	64			Total	$	58			$	54
Fixed assets:									Long-term debt	$	34			$	32
Gross plant and equipment	$	104			$	84			Stockholders equity:
Less: Accumulated depreciation		25				22			Preferred stock (2 million shares)	$	2			$	2
Net plant and equipment	$	79			$	62			Common stock and paid-in-surplus (5 million shares)		11				11
Other long-term assets		25				25			Retained earnings		77				52
Total	$	104			$	87			Total	$	90			$	65
Total assets	$	182			$	151			Total liabilities and equity	$	182			$	151

CLANCYS DOG BISCUIT CORPORATION
Income Statement for Years Ending December 31, 2021 and 2020
(in millions of dollars)
	2021				2020
Net sales	$	102			$	106
Less: Cost of goods sold		52				48
Gross profits	$	50			$	58
Less: Other operating expenses		5				4
Earnings before interest, taxes depreciation, and amortization (EBITDA)	$	45			$	54
Less: Accumulated depreciation		3				3
Earnings before interest and taxes (EBIT)	$	42			$	54
Less: Interest		3				3
Earnings before taxes (EBT)	$	39			$	48
Less: Taxes		8				10
Net income	$	31			$	38
Less: Preferred stock dividends	$	1			$	1
Net income available to common stockholders	$	30			$	37
Less: Common stock dividends		5				5
Addition to retained earnings	$	25			$	32
Per (common) share data:
Earnings per share (EPS)	$	6.00			$	7.40
Dividends per share (DPS)	$	1.00			$	1.00
Book value per share (BVPS)	$	17.60			$	12.60
Market value (price) per share (MVPS)	$	18.25			$	16.00

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.)