The financial statements of Pouchie Co. included the following information for the year ended December 31, 2022 (amounts in millions):

Required:
Complete the following statement of cash flows, using the indirect method:

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Depreciation and amortization expense Cash dividends declared and paid. . . Purchase of equipment. . Net income. Beginning cash balance.. Proceeds of common stock issued.. Proceeds from sale of building (at book value) Accounts receivable increase. Ending cash balance. Inventory decrease. Accounts payable increase $130 165 410 192 60 74 106 8 20 19 22