Please answer the question which is about financial statement analysis.

4. AJAR Corporation reported the following information for the current year: (1) (2) (3) (4) (5) (6) (7) (8) (9) Net income is $102 million. Purchases of equipment were $47 million. Customer accounts receivable decreased by $18 million. Dividends paid to common shareholders were $10 million. Depreciation expense was $39 million. Income tax payable increased by $5 million. Long-term debt decreased by $40 million. Accounts payable increased by $16 million. Inventories increased by $28 million. Required: Based on the above information, calculate the following items: a. Cash flow from operating activities. b. Cash flow from investing activities. c. Cash flow from financing activities. d. The increase or decrease in the cash balance