Learning, Inc. had the following amounts for the year ended December 31, 2007:
Depreciation and amortization $109.4 million
Increase in payables 2.8 million
Decrease in inventories 30.7 million
Decrease in receivables 30.6 million
Proceeds from long-term debt 197.1 million
Repayments of long-term debt 324.2 million
Additions to property and equipment 59.3 million
Net loss 29.5 million
Prepare the operating activities section of the Statement of Cash Flows for Learning, Inc. for the year ended December 31, 2007.