XYZ Corp.

Statement of Cash Flows for Year Ending December 31, 2021

($ in millions)

Cash flows from operating activities

Net income ?

Plus:

Depreciation 90

Increase in accrued wages and taxes ?

Increase in accounts payable 17

Less:

Increase in accounts receivable $ (30)

Increase in inventory ?

Net cash flow from operating activities: ?

Cash flows from investing activities

Less:

Increase in fixed assets $ (601)

Increase in other long-term assets ?

Net cash flow from investing activities ?

Cash flow from financing activities

Plus:

Increase in notes payable 68

Increase ion long-term debt ?

Increase in common and preferred stock 0

Less:

Pay dividends ?

Net cash flow from financing activities $ 271

Net change in cash and marketable securities $ 5

Fill in the blank(?) and explain.