Use the following financial statements:

Dynamic Mattress
Year-End Balance Sheet for 2020
(figures in $ millions)
Balance Sheet (year-end)	2019	2020
Assets
Cash	29.0	20.0
Marketable Securities	10.0	0.0
Accounts Receivable	110.0	124.0
Inventory	100.0	183.0
Total current assets	249.0	327.0
Fixed Assets
Property, Plant and Equipment	330.0	345.0
Less: Accumulated Depreciation	70.0	76.5
Net Fixed Assets	260.0	268.5
Total Assets	509.0	595.5
Liabilities and Equity
Bank Loans	20.0	25.0
Accounts Payable	75.0	110.0
Total Current Liabilities	95.0	135.0
Long-Term Debt	25.0	60.0
Shareholder's Equity	389.0	400.5
Total Liability and Shareholder's Equity	509.0	595.5

Dynamic Mattress
Income Statement for 2020
(figures in $ millions)
Sales	$ 1,500
Operating costs	1,405
	$ 95
Depreciation	6.5
	$ 88.5
Interest	5
Pretax income	$ 83.5
Tax at 50%	41.8
Net income	$ 41.8

Notes: Dividends = $30.

Retained earnings = $11.8.

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.

What is the Net increase (decrease) in cash?