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Comparative balance sheets for 2024 and 2023 , a statement of income for 2024 , and additional information from the accounting ecords of Red, Incorporated, are provided below: Additional information from the accounting records: a. During 2024, $272 million of equipment was purchased to replace $210 million of equipment (80\% depreciated) sold at book value. b. In order to maintain the usual policy of paying cash dividends of $62 million, it was necessary for Red to borrow $62 million from its bank. Required: Prepare the statement of cash flows for Red, Incorporated, using the indirect method to report operating activities. Note: Cash outflows should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10). RED, INCORPORATED Statement of Cash Flows For year ended December 31, 2024 ( $ in millions) Cash flows from operating activities: Net income Adjustments for noncash effects: \begin{tabular}{|l|l|} \hline & \\ \hline & \\ \hline Changes in operating assets and liabilities: & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular} Net cash flows from operating activities Cash flows from investing activities: Net cash flows from investing activities Cash flows from financing activities: - Decrease in accounts payable - Decrease in accounts receivable - Decrease in accrued liahilities - Decrease in inventory - Decrease in prepaid insurance - Depreciation expense - Increase in accounts payable - Increase in accounts receivable - Increase in accrued liabilities - Increase in inventory - Increase in prepaid insurance - Issuance of bonds payable - Issuance of note payable - Payment of dividends - Purchase of equipment - Sale of Equipment