Use the following financial statements:

Dynamic Mattress

Year$-$End Balance Sheet for $2020$

$($figures in $ millions$)$

Balance Sheet $($year$-$end$)20192020$

Assets

Cash $51\mathrm{.}0135\mathrm{.}6$

Marketable Securities $12\mathrm{.}00\mathrm{.}0$

Accounts Receivable $108\mathrm{.}0127\mathrm{.}0$

Inventory $98\mathrm{.}0132\mathrm{.}0$

Total current assets $269\mathrm{.}0394\mathrm{.}6$

Fixed Assets

Property, Plant and Equipment $328\mathrm{.}0322\mathrm{.}0$

Less: Accumulated Depreciation $72\mathrm{.}080\mathrm{.}5$

Net Fixed Assets $256\mathrm{.}0241\mathrm{.}5$

Total Assets $525\mathrm{.}0636\mathrm{.}1$

Liabilities and Equity

Bank Loans $22\mathrm{.}029\mathrm{.}0$

Accounts Payable $77\mathrm{.}0114\mathrm{.}0$

Total Current Liabilities $99\mathrm{.}0143\mathrm{.}0$

Long$-$Term Debt $27\mathrm{.}064\mathrm{.}0$

Shareholder's Equity $399\mathrm{.}0429\mathrm{.}1$

Total Liability and Shareholder's Equity $525\mathrm{.}0636\mathrm{.}1$

Dynamic Mattress

Income Statement for $2020$

$($figures in $ millions$)$

Sales $ $1,520\mathrm{.}0$

Operating costs $1,395\mathrm{.}0$

$ $125\mathrm{.}0$

Depreciation $8\mathrm{.}5$

$ $116\mathrm{.}5$

Interest $13\mathrm{.}0$

Pretax income $ $103\mathrm{.}5$

Tax at $40\%41\mathrm{.}4$

Net income $ $62\mathrm{.}1$

Notes: Dividends $=$ $$32.$

Retained earnings $=$ $$30\mathrm{.}1.$

Prepare the statement of cash flows for $2020.$

Note: Leave no cells blank $-$ be certain to enter $"0"$ wherever required. Do not round intermediate calculations. Enter your answers in millions rounded to $1$ decimal place. Negative answers should be indicated with a minus sign.