The comparative balance sheets for $2024$ and $2023$ are given below for Surmise Company. Net income for $2024$ was $$80$ million.

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

easonable assumptions concerning the reasons for changes in some account balances. A spreadsheet or T$-$account analysis will be

eelpful. $($Hint: The right to use a building was acquired with a seven$-$year lease agreement. Annual lease payments of $$8$ million are

baid 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

minus sign.