Formulating Financial Statements from Raw Data Following is selected financial information from A Company for its fiscal year ended December 31, 2018 ($ millions): Cash flows from operations 285.7 Sales 3,492.7 Stockholders' Equity 1,252.5 Cost of Goods Sold 1,408.8 Cash flows from financing (74.8) Total Liabilities 1,073.2 Other Expenses, including income taxes 2,073.4 Noncash Assets 1,650.1 Cash flows from investing (106.8) Net Income 10.5 Effect of exchange rate changes on cash 24.3 Question What should A Company report as the net change in cash flows in its statement of cash flows for the year ended December 31, 2018