Selected data from the statement of cash flows for Jackson Corporation for the years ended October 31, 2013, 2012, and 2011 appear as follows (amounts in millions of US$):

Prepare a statement of cash flows for each of the three years 2013, 2012 and 2011 using the format in Exhibit 1.3.

Set cash flow from operations equal to revenues providing cash minus expenses using cash. The balance in cash at October 31, 2010, was $102 million.

2013 2012 2011 Inflows of Cash Proceeds from Long-Term Borrowings.... $ 3,190 $ 5,096 %24 836 Revenues from Operations Increasing Cash 19,536 19,083 17,233 Issue of Common Stock .. 67 37 3 Sale of Property, Plant, and Equipment. 332 401 220 Other Investing Transactions. . 71 268 Total Inflows.. $20,842 $24,617 $20,914 Outflows of Cash Acquisition of Property, Plant, and Equipment... $ 3,678 $ 3,640 $ 1,881 Expenses for Operations Decreasing Cash 16,394 18,541 18,344 Repayments of Long-Term Debt.. Other Investing Activities 766 922 687 1,501 Total Outflows. $20,838 $24,604 $20,912