Use the tables for the question below.

Consider the following financial information:

Luther Corporation

Consolidated Balance Sheet

December 31, 2009 and 2008 (in $ millions)

Assets20092008Liabilities and Stockholders' Equity20092008Current AssetsCurrent LiabilitiesCash63.658.5Accounts payable87.673.5Accounts receivable 55.5 39.6

Notes payable/

short-term debt

10.5 9.6Inventories 45.9 42.9Current maturities of long-term debt 39.936.9Other current assets 6.0 3.0Other current liabilities 6.012.0 Total current assets171.0144.0 Total current liabilities144.0132.0Long-Term AssetsLong-Term Liabilities Land66.662.1 Long-term debt239.7168.9 Buildings109.5 91.5 Capital lease obligations------ Equipment119.1 99.6Total Debt239.7168.9

Less accumulated

depreciation

(56.1)(52.5)Deferred taxes 22.8 22.2Net property, plant, and equipment 239.1 200.7Other long-term liabilities------Goodwill60.0--Total long-term liabilities262.5Other long-term assets63.042.0Total liabilities406.5323.1 Total long-term assets362.1242.7Stockholders' Equity126.6 63.6Total Assets533.1386.7Total liabilities and Stockholders' Equity533.1386.7

Luther Corporation

Consolidated Income Statement

Year ended December 31 (in $ millions)

20092008Total sales610.1578.3Cost of sales(500.2)(481.9)Gross profit109.996.4

Selling, general, and

administrative expenses

(40.5)(39.0)Research and development(24.6)(22.8)Depreciation and amortization(3.6)(3.3)Operating income41.231.3Other income------Earnings before interest and taxes (EBIT)41.231.3Interest income (expense)(25.1)(15.8)Pre-tax income16.115.5Taxes(5.5)(5.3)Net income10.610.2Dividends Paid 5.15.0Price per Share$16$15Shares outstanding (millions)10.28.0Stock options outstanding (millions)0.30.2Stockholders' Equity126.6 63.6Total Liabilities and Stockholders' Equity 533.1 386.7

For the year ending December 31, 2009 what is Luther's cash flow from operating activities ?