14.

Portions of the financial statements for Myriad Products are provided below.

MYRIAD PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2018 ($ in millions)
Sales					$	640
Cost of goods sold						224
Gross margin						416
Salaries expense	$	90
Depreciation expense		74
Patent amortization expense		5
Interest expense		14
Loss on sale of land		3				186
Income before taxes						230
Income tax expense						115
Net Income					$	115

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	111		$	106		$	5
Accounts receivable		226			241			(15	)
Inventory		443			456			(13	)
Accounts payable		155			146			9
Salaries payable		83			92			(9	)
Interest payable		34			26			8
Income taxes payable		24			16			8

Required: Prepare the cash flows from operating activities section of the statement of cash flows for Myriad Products Company using the indirect method. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10.). Amounts to be deducted should be indicated with a minus sign.)