The comparative balance sheets tor 2016 and 2015 are given below tor Surmise Company. Net income for 2016 was $50 million. SURMISE COMPANY Comparative Balance Shee ts December 31, 2016 and 2015 ($ in millions) 2016 2015 Assets 45 40 Cash 92 96 Accounts receivable Less: Allowance for uncollectible accounts (12) (4) Prepaid expenses Inventory Long-term investment 5 145 130 80 40 100 100 Land Buildings and equipment Less: Accumu lated depreciation 411 300 (142) (120) 17 Patent 16 $743 604 Liabilities $ 32 Accounts payable $17 Accrued liabilities (2) 10 35 Notes payable Lease liability Bonds payable 111 125 65 Shareholders' Equity Common stock 60 50 Paid-in capital-excess of par Retained earnings 245 205 212 182 604 $743 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2016. 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 helnful