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The comparative balance sheets for 2021 and 2020 are given below for Surmise Company. Net income for 2021 was $90 million. Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2021. Use the indirect method to present cash flows from operating activities because you do not have sufficient information to use the direct method. You will need to make reasonable assumptions concerning the reasons for changes in some account balances. A spreadsheet or T-account analysis will be helpful. (Hint The right to use a bulding was acquired with a seven-year lease agreement. Annual lease payments of $9 million are paid at January 1 of each year starting in 2021) (Enter your answers in millions (L.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.) Answer is complete but not entirely correct. SURMISE COMPANY Statement of Cash Flows For year ended December 31, 2021 ( $ in millions) Cash flows from operating activities: Net income Adjustments for noncash effects: Changes in operating assets and liabilities: \begin{tabular}{|l|r|r|} \hline Decrease in accounts receivable & & 22 \\ \hline Increase in inventory & (18) \\ \hline Decrease in accounts payable & (28) \\ \hline Increase in prepaid expenses & (2) & (3) \\ \hline Decrease in accrued liabilities & ( & (23) \\ \hline \end{tabular} Net cash flows from operating activities Cash flows from investing activities: Purchase of long-term investment (45) Net cash flows from investing activities Cash flows from financing activities: (45) \begin{tabular}{|l|} \hline Issuance of notes payable \\ \hline Retirement of bonds payable \\ \hline Sale of common stock \\ \hline Payment of lease liability \\ \hline Payment of dividends \\ \hline \\ \hline Net cash flows from financing activities \\ \hline \end{tabular} \begin{tabular}{|l|} \hline Bad debt expense \\ \hline Amortization expense \\ \hline \end{tabular} Changes in operating assets and liabilities