The comparative balance sheets for $2024$ and $2023$ are given below for Surmise Company. Net income for $2024$ was $$56$ million.

$\backslash$table$[[\backslash$table$[[$SURMISE COMPANY$],[$Comparative Balance Sheets$],[$December $31,2024$ and $2023],[($ $ in millions$)]],2024,2023],[$Assets$],[$Cash$,$$$43,$$$50],[$Accounts receivable,$77,82],[$Less: Allowance for uncollectible accounts,$(12),(5)],[$Prepaid expenses,$8,4],[$Inventory$,180,170],[$Long$-$term investment,$57,38],[$Land$,74,74],[$Buildings and equipment,$306,210],[$Less: Accumulated depreciation,$(100),(84)],[$Patent$,12,13],[$$$645,$$$544],[$Liabilities$],[$Accounts payable,$$6,$$$17],[$Accrued liabilities,$4,7],[$Notes payable,$24,$e$],[$Lease liability,$86,$e$],[$Bonds payable,$52,96],[$Shareholders$\text{'}$ Equity$],[$Common stock,$57,58],[$Paid$-$in capital$-$excess of par,$245,205],[\backslash$table$[[$Retained earnings$]],171,169],[$$$645,$$$544]]$

Required:

Prepare the statement of cash flows of Surmise Company for the year ended December $31,2024.$ 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 building was acquired with a seven$-$year lease agreement. Annual lease payments of $$10$ million are paid at January $1$ of each year starting in $2024.)$

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