The comparative balance sheets for 2016 and 2015 and the income statement for 2016 are given below for Arduous Company. Additional information from Arduouss accounting records is provided also.

ARDUOUS COMPANY Comparative Balance Sheets December 31, 2016 and 2015 ($ in millions)
	2016		2015
Assets
Cash	$	148	$	97
Accounts receivable		206		226
Investment revenue receivable		22		20
Inventory		221		216
Prepaid insurance		20		29
Long-term investment		204		141
Land		228		166
Buildings and equipment		428		432
Less: Accumulated depreciation		(112)		(152)
Patent		49		51
	$	1,414	$	1,226
Liabilities
Accounts payable	$	66	$	97
Salaries payable		22		34
Bond interest payable		24		20
Income tax payable		28		31
Deferred income tax liability		43		24
Notes payable		31		0
Lease liability		98		0
Bonds payable		231		307
Less: Discount on bonds		(38)		(44)
Shareholders Equity
Common stock		446		426
Paid-in capitalexcess of par		111		101
Preferred stock		91		0
Retained earnings		286		230
Less: Treasury stock		(25)		0
	$	1,414	$	1,226

ARDUOUS COMPANY Income Statement For Year Ended December 31, 2016 ($ in millions)
Revenues and gain:
Sales revenue	$	554
Investment revenue		27
Gain on sale of treasury bills		2		$	583
Expenses and loss:
Cost of goods sold		196
Salaries expense		89
Depreciation expense		11
Patent amortization expense		2
Insurance expense		23
Bond interest expense		44
Loss on machine damage		29
Income tax expense		52			446
Net income				$	137

Additional information from the accounting records:
a.	Investment revenue includes Arduous Companys $22 million share of the net income of Demur Company, an equity method investee.
b.	Treasury bills were sold during 2016 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents.
c.	A machine originally costing $102 million that was one-half depreciated was rendered unusable by a flood. Most major components of the machine were unharmed and were sold for $22 million.
d.	Temporary differences between pretax accounting income and taxable income caused the deferred income tax liability to increase by $19 million.
e.	The preferred stock of Tory Corporation was purchased for $41 million as a long-term investment.
f.	Land costing $62 million was acquired by issuing $31 million cash and a 12%, four-year, $31 million note payable to the seller.
g.	The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, $98 million.
h.	$76 million of bonds were retired at maturity.
i.	In February, Arduous issued a 4% stock dividend (5 million shares). The market price of the $5 par value common stock was $7.50 per share at that time.
j.	In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $25 million.

Required:

Prepare the statement of cash flows for Arduous Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Do not round your intermediate calculations. Enter your answers in millions (i.e., 10,000,000 should be entered as 10.).)