Presented below are the comparative December $31$ financial statements for Marble. $($in $ Millions$).$ Prepare a statement of cash flows for December $31,$ Year $2$ using the indirect method.

Marble Balance Sheets

At December $31,$ Year $2$ and Year $1$

$\backslash$table$[[$At December $31,$ Year $2$ and Year $1,$Year $2,$Year $1],[$Cash$,$$$96,719,$$$28,694$