Firebird Corp reported net income of $90 million. Within net income, Firebird had received $5 million in dividends and $2 million in interest. Firebird issued $50 million worth of common stock and $20 million in convertible bonds throughout the year. Land was sold at $20 million with a gain of $6 million. Firebird bought equipment in the amount of $3 million. Depreciation expense for the year was recorded at $4 million for the year. Increases in accounts receivable, accounts payable, and inventory were $1 million, $4 million, and $3 million, respectively. What are Firebirds cash flows from operating activities if the enacted tax rate is 40%?