Use the balance sheet and income statement below to construct a statement of cash flows for 2016 for Clancy's Dog BiscuitCorp.

Clancy's Dog Biscuit Corporation Balance Sheet as of December 31, 2015 and 2016 (in millions of dollars) 2015 2016 2015 2016 Assets Current assets: Cash and Liabilities & Equity Current liabilities: Accrued marketable secunties wages and S 5 S 5 taxes S 6 $ 10 15 16 13 14 S 34 S 40 Long-term debt: S53 S57 Accounts Accounts 19 20 payable receivable Inventory 29 36 Notes payable Total 53 6 Total Fixed assets: Gross plant and Stockholders' equity: equipment 88 $106 Preferred stock Less. Depreciation 15 (2 million shares) and equipment 77 91 Common Net plant stock and paid-in surplus (5 million shares) Other long-term Retained 15 15 earnings 45 57 S 58 $ 70 assets Total 92 $106 Total Total Total liabilities ssets 145 $167 and equity $145 $167 Clancy's Dog Biscuit Corporation Income Statement for Years Ending December 31. 2015 and 2016 (in millions of dollars) 2015 2016 $80 $76 Net sales Less: Cost of goods sold Gross profits Less: Depreciation and other operating expenses Earnings before interest and taxes (EBIT) Less: Interest Earnings before taxes (EBT) Less: Taxes Net income 4 4 37 32 4 28 32 10 23 $22 $16 S 1 15 Less: Preferred stock dividends Net income available to common stockholders Less: Common stock dividends Addition to retained earnings 21 $18 $12