Create the cash flow statement for operating activities.

Rowdy's Restaurants Cash Flow ($ in millions)

Cash received from:
Customers	$	1,800
Interest on investments		200
Sale of land		100
Sale of Rowdy's common stock		600
Issuance of debt securities		2,000
Cash paid for:
Interest on debt	$	300
Income tax		80
Debt principal reduction		1,500
Purchase of equipment		4,000
Purchase of inventory		1,000
Dividends on common stock		200
Operating expenses		500

Rowdy's would report net cash inflows (outflows from operating activities in the amount of: $ 120 Million

Thank you!