TThe below tables shows Dynamic Mattress$$s year$-$end $2019$ and $2020$ balance sheets, and its income statement for $2020.$

Dynamic Mattress

Year$-$End Balance Sheet for $2019$

$($figures in $ millions$)$

Assets Liabilities and Shareholders$$ Equity

Current Assets: Current Liabilities:

Cash $ $20$ Bank loans $ $20$

Marketable securities $10$ Accounts payable $75$

Accounts receivable $110$

Inventory $150$

Total current assets $ $290$ Total current liabilities $ $95$

Fixed assets:

Gross investment $250$ Long$-$term debt $25$

Less depreciation $70$ Net worth $($equity and retained earnings$)350$

Net fixed assets $ $180$

Total assets $ $470$ Total liabilities and net worth $ $470$

Dynamic Mattress

Year$-$End Balance Sheet for $2020$

$($figures in $ millions$)$

Assets Liabilities and Shareholders$$ Equity

Current Assets: Current Liabilities:

Cash $ $20\mathrm{.}0$ Debt due within a year $($bank loans$)$ $ $25\mathrm{.}0$

Marketable securities $0\mathrm{.}0$ Accounts payable $110\mathrm{.}0$

Accounts receivable $124\mathrm{.}0$

Inventory $183\mathrm{.}0$

Total current assets $ $327\mathrm{.}0$ Total current liabilities $ $135\mathrm{.}0$

Fixed assets:

Gross investment $ $345\mathrm{.}0$ Long$-$term debt $60\mathrm{.}0$

Less depreciation $76\mathrm{.}5$ Net worth $($equity and retained earnings$)400\mathrm{.}5$

Net fixed assets $ $268\mathrm{.}5$

Total assets $ $595\mathrm{.}5$ Total liabilities and owners$$ equity $ $595\mathrm{.}5$

Dynamic Mattress

Income Statement for $2020$

$($figures in $ millions$)$

Sales $ $1,500\mathrm{.}0$

Operating costs $1,408\mathrm{.}5$

$ $91\mathrm{.}5$

Depreciation $6\mathrm{.}5$

EBIT $ $85\mathrm{.}0$

Interest $5\mathrm{.}0$

Pretax income $ $80\mathrm{.}0$

Tax at $50\%40\mathrm{.}0$

Net income $ $40\mathrm{.}0$

Notes: Dividend $=$ $$30$ million and reinvested earnings $=$ $$10$ million.

Use the tables above to work out the statement of cash flows for $2020.$

Note: Enter your answers in millions of dollars rounded to $1$ decimal place.