The comparative balance sheets for $2024$ and $2023$ are given below for Surmise Company. Net income for $2024$ was $$72$ million.

SURMISE COMPANYComparative Balance SheetsDecember $31,2024$ and $2023($$ $in$ millions$)20242023$Assets Cash$ $36$$ $40$Accounts receivable$124160$Less: Allowance for uncollectible accounts$(28)(8)Prepaid$ expenses$86$Inventory$204178$Long$-$term investment$14472$Land$228228$Buildings and equipment$428428$Less: Accumulated depreciation$(222)(201)Right-of-$use asset$-$building$1200$Patent$4849$ $ $1,090$$ $952$Liabilities Accounts payable$ $45$$ $80$Accrued liabilities$242$Notes payable$900$Lease liability$1110$Bonds payable$97173$Shareholders$$ Equity Common stock$140114$Paid$-in$ capital$-$excess $of$ par$325269$Retained earnings$280274$ $ $1,090$$ $952$

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 $orT-$account analysis will $be$ helpful. $(Hint$: The right $to$ use a building was acquired $on$ December $31,2024,$ with a seven$-$year operating lease agreement. Annual lease payments $of$ $$9$ million are paid $at$ the end $of$ each year starting $in2024.)$

Note: Enter your answers $in$ millions $(i.e.,10,000,000$ should $be$ entered $as10).$ Amounts $tobe$ deducted should $be$ indicated with a minus sign.