Problem: On January 1, 2024, Clor-Proell Enterprises bought 20% of the outstanding common stock of Chen Construction Company for $640.0 million cash. Chen's net income for the year ended December 31, 2024, was $320.0 million. During 2024, Chen declared and paid cash dividends of $64.0 million. Clor-Proell recorded the investment as follows: General Journal ($ in millions) Debit Credit PURCHASE Investment in Chen Construction shares 640.0 Cash 640.0 NET INCOME Investment in Chen Construction shares (20% × $320.0 million) 64.0 Investment revenue 64.0 DIVIDENDS Cash (20% × $64.0 million) 12.8 Investment in Chen Construction shares 12.8 Required: What would be the pretax amounts related to the investment that Clor-Proell would report in its statement of cash flows for the year ended December 31, 2024? Note: Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). Cash outflows should be indicated with a minus sign.