The comparative balance sheets for 2024 and 2023 are given below for Surmise Company. Net income for 2024 was $50 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2024 and 2023 ($ in millions) 2024 2023 Assets Cash $ 36 $ 40 Accounts receivable 92 96 Less: Allowance for uncollectible accounts (12) (4) Prepaid expenses 8 5 Inventory 145 130 Long-term investment 80 40 Land 100 100 Buildings and equipment 420 300 Less: Accumulated depreciation (142) (120) Patent 16 17 $ 743 $ 604 Liabilities Accounts payable $ 13 $ 32 Accrued liabilities 2 10 Notes payable 35 0 Lease liability 111 0 Bonds payable 65 125 Shareholders Equity Common stock 60 50 Paid-in capitalexcess of par 245 205 Retained earnings 212 182 $ 743 $ 604 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 $9 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