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Prepare a statement of cash flows indirect method. The financial statements of Pouchie Co. included the following information for the year ended December 31, 2013 (amounts in millions):

Depreciation and amortization expense . . . . . . . . . . . . . . . . . . . $260
Cash dividends declared and paid . . . . . . . . . . . . . . . . . . . . . . . 330
Purchase of equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 820
Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 384
Beginning cash balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120
Proceeds of common stock issued . . . . . . . . . . . . . . . . . . . . . . 148
Proceeds from sale of building (at book value) . . . . . . . . . . . . . . 212
Accounts receivable increase . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Ending cash balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Inventory decrease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Accounts payable increase . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

Required:
Complete the following statement of cash flows, using the indirect method: 

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