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Comparative Balance Sheets and some additional information for Red Company are given below. All figures in the table below are in millions of dollars. Red reports on a fiscal year ending December 31" Green Company Balance 2000 2001 Sheet as of Dec 31 Assets Cash 25 20 Accounts Receivable 45 90 (15) (20) Allowance for Bad Debts Merchandize Inventories 160 135 Land 200 225 Plant and Equipment 420 420 Accumulated Depreciation (160) (170) 675 700 Total Assets Liabilities and Equity Accounts Payable Taxes Payable 30 20 0 15 Long term Debt 265 255 290 330 Contributed Capital Retained Earnings Total Liabilities and Equity 90 80 675 700 Additional Information 1. Red's net income for calendar year 2001 was $50 million. 2. During 2001, Red sold plant and equipment with an original acquisition cost of $50 million at a loss of S10 million. 3. Red's depreciation expense for 2001 was $25 million Prepare in good form Red's Cash Flow Statement for 2001