The comporative balance sheets for $2024$ and $2023$ are given below for Surmise Company. Net income for $2024$ was $$78$ million.

equlred:

repore the ststement of cosh flows of Surmise Compony for the yeor ended December $31,2024.$ Use the indirect method to present

ash flows from operating activities because you do not hove sufficient information to use the direct method. You will need to make

easonable sssumptions concerning the reasons for changes in some account balances. A spresdsheet or T$-$sccount anslysis will be

elpful. $($Hint: The right to use a building wos acquired with a seven$-$year lesse sgreement. Annusl lesse payments of $$7$ million are

sid at Jonuary $1$ of each year starting in $2024.)$

lote: 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.