Please show the step I'm trying to learn not cheat

The chief accountant for Grandview Corporation provides you with the companys 2021 statement of cash flows and income statement. The accountant has asked for your help with some missing figures in the companys comparative balance sheets. These financial statements are shown next ($ in millions).

GRANDVIEW CORPORATION Statement of Cash Flows For the Year Ended December 31, 2021
Cash Flows from Operating Activities:
Collections from customers	$	96
Payment to suppliers		(36	)
Payment of general & administrative expenses		(25	)
Payment of income taxes		(16	)
Net cash flows from operating activities					$	19
Cash Flows from Investing Activities:
Sale of investments						72
Cash Flows from Financing Activities:
Issuance of common stock		12
Payment of dividends		(2	)
Net cash flows from financing activities						10
Net increase in cash					$	101

GRANDVIEW CORPORATION Income Statement For the Year Ended December 31, 2021
Sales revenue				$	108
Cost of goods sold					39
Gross profit					69
Operating expenses:
General and administrative expense	$	25
Depreciation expense		17
Total operating expenses					42
Operating income					27
Other income:
Gain on sale of investments					16
Income before income taxes					43
Income tax expense					6
Net income				$	37

Required: 1. Calculate the missing amounts. 2. Prepare the operating activities section of Grandviews 2021 statement of cash flows using the indirect method.

Calculate the missing amounts. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

GRANDVIEW CORPORATION
Balance Sheets
At December 31
	2021	2020
Assets:
Cash	159
Accounts receivable		91
Investments		56
Inventory	67
Property, plant & equipment	157	157
Less: Accumulated depreciation	(79)
Total assets
Liabilities and Shareholders Equity:
Accounts payable	43	37
Accrued liabilities (for selling & admin. expense)	16	16
Income taxes payable	29
Common stock	249	237
Retained earnings		35
Total liabilities and shareholders equity

Prepare the operating activities section of Grandviews 2021 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

GRANDVIEW CORPORATION
Statement of Cash Flows
For the Year Ended December 31, 2021
($ in millions)
Cash flows from operating activities:
Adjustments for noncash effects:
Changes in operating assets and liabilities:
Net cash flows from operating activities