Chriss Outdoor Furniture, Inc., has net cash flows from operating activities for the last year of $320 million. The income statement shows that net income is $295 million and depreciation expense is $42 million. During the year, the change in inventory on the balance sheet was $32 million, change in accrued wages and taxes was $12 million, and change in accounts payable was $23 million. At the beginning of the year, the balance of accounts receivable was $42 million.