The comparative balance sheets for $2024$ and $2023$ and the income statement for $2024$ are given below for Arduous Company. Additional information from Arduous's accounting records is provided also.

Additional information from the accounting records:

a$.$ Investment revenue includes Arduous Company's $\backslash (\backslash$$ $10\backslash )$ million share of the net income of Demur Company, an equity method investee.

b$.$ Treasury bills were sold during $2024$ at a gain of $\backslash (\backslash$$ $2\backslash )$ million. Arduous Company classifies its investments in Treasury bills as cash equivalents. Additional information from the accounting records:

a$.$ Investment revenue includes Arduous Company's $\backslash (\backslash$$ $10\backslash )$ million share of the net income of Demur Company, an equity method investee.

b$.$ Treasury bills were sold during $2024$ at a gain of $\backslash (\backslash$$ $2\backslash )$ million. Arduous Company classifies its investments in Treasury bills as cash equivalents.

c$.$ Equipment originally costing $\backslash (\backslash$$ $78\backslash )$ million that was one$-$half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $\backslash (\backslash$$ $13\backslash )$ million.

d$.$ Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $\backslash (\backslash$$ $7\backslash )$ million.

e$.$ The preferred stock of Tory Corporation was purchased for $\backslash (\backslash$$ $29\backslash )$ million as a long$-$term investment.

f$.$ Land costing $\backslash (\backslash$$ $50\backslash )$ million was acquired by issuing $\backslash (\backslash$$ $25\backslash )$ million cash and a $\backslash (10\backslash \%\backslash ),$ four$-$year, $\backslash (\backslash$$ $25\backslash )$ million note payable to the seller.

g$.$ At December $31,2024,$ the right to use a building was acquired with a $15-$year finance lease agreement; present value of lease payments, $\backslash (\backslash$$ $78\backslash )$ million. Annual lease payments of $\backslash (\backslash$$ $6\backslash )$ million are paid at the end of each year beginning in $2024.$

h $.\backslash (\backslash$$ $64\backslash )$ million of bonds were retired at maturity.

i$.$ In February, Arduous issued a stock dividend $(5\mathrm{.}6$ million shares$).$ The market price of the $\backslash (\backslash$$ $5\backslash )$ par value common stock was $\backslash (\backslash$$ $7\mathrm{.}50\backslash )$ per share at that time.

j$.$ In April, $1$ million shares of common stock were repurchased as treasury stock at a cost of $\backslash (\backslash$$ $13\mathrm{.}00\backslash )$ million.

Required:

Prepare the statement of cash flows of Arduous Company for the year ended December $31,2024.$ Present cash flows from operating activities by the direct method.

Note: Do not round your intermediate calculations. 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.