25-2) In preparation for developing its statement of cash flows for the year ended December 31, 2022, Metro Solutions, Inc. collected the following information: Sale of common shares Retirement of common shares Loss on sale of equipment Proceeds from sale of equipment ($ in millions) 352 244 4 16 Issuance of short-term note payable for cash 20 Acquisition of building for cash 14 Purchase of marketable securities (not a cash equivalent) 10 Purchase of marketable securities (considered a cash equivalent) 2 Cash payment for 3-year insurance policy 6 Collection of note receivable with interest (principal amount, $22) Declaration of cash dividends 26 66 Distribution of cash dividends declared in 2017 60 Required: Prepare the financing activities section of Metro's statement of cash flows for 2022