Salmo Corporation reported the following information:

1. Net income for the year was $60 million.
2. Equipment purchases were $3 million.
3. Customer accounts receivable increased by $6 million.
4. Dividends paid to common shareholders were $7 million.
5. Depreciation expense was $16 million.
6. Income tax payable increased by $2 million.
7. Long-term debt increased by $14 million.
8. Accounts payable increased by $3 million.
9. Inventories increased by $4 million.
10. Ending cash balance was $80 million.

Required: Based on the above information, calculate cash flows from operating, investing, and financing activities, and the opening cash balance.