Use the following financial statements:

Dynamic Mattress
Year-End Balance Sheet for 2020
(figures in $ millions)
Balance Sheet (year-end)	2019	2020
Assets
Cash	227.0	349.3
Marketable Securities	28.0	0.0
Accounts Receivable	92.0	143.0
Inventory	82.0	148.0
Total current assets	429.0	640.3
Fixed Assets
Property, Plant and Equipment	312.0	338.0
Less: Accumulated Depreciation	88.0	112.5
Net Fixed Assets	224.0	225.5
Total Assets	653.0	865.8
Liabilities and Equity
Bank Loans	38.0	61.0
Accounts Payable	93.0	146.0
Total Current Liabilities	131.0	207.0
Long-Term Debt	43.0	96.0
Shareholder's Equity	479.0	562.8
Total Liability and Shareholder's Equity	653.0	865.8

Dynamic Mattress
Income Statement for 2020
(figures in $ millions)
Sales	$ 1,680.0
Operating costs	1,315.0
	$ 365.0
Depreciation	24.5
	$ 340.5
Interest	77.0
Pretax income	$ 263.5
Tax at 50%	131.8
Net income	$ 131.8

Notes: Dividends = $48.

Retained earnings = $83.8.

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.