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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
Question 1: Determine and show the operating activities section of the Statement of Cash Flows for Learning, Inc. for the year ended December 31, 2007
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