Given the following income statement and balance sheet data, select which items would be included in presenting the cash flow from operating activities section of the statement of cash flows using the indirect method:

Income Statement ($ millions)	2019
Sales	$30,000
Less: Cost of goods sold	18,500
Gross profits	11,500
Less: Cash operating expenses	7,200
Less: Depreciation expense	350
Less: Amortization expense	120
Operating profits (EBIT)	3,830
Less: Interest expense	200
Equity in earnings (loss) of affiliate	60
Gain (loss) on sale of fixed assets	(90)
Earnings before tax expense	3,600
Income tax expense	800
Net income	$2,800
Balance Sheet ($ millions)	2019	2018	Change			2019	2018	Change
Cash & equivalents	$400	$500	($100)		Accounts payable	$2,440	$2,280	$160
Net receivables	5,000	4,300	$700		Other accrued expenses	2,060	2,260	($200)
Inventories	12,700	12,300	$400		Short-term debt	270	340	($70)
Prepaid expenses	750	780	($30)		Other current liabilities	420	470	($50)
Total current assets	18,850	17,880			Total current liabilities	5,190	5,350
Net property, plant, and equipment	9,630	8,750	$880		Long-term debt	7,650	7,510	$140
Investments in affiliates	180	170	$10		Deferred taxes	1,540	1,460	$80
Goodwill	350	300	$50		Other long-term liabilities	2,740	2,600	$140
Other long-term assets	990	900	$90		Total stockholders' equity	12,880	11,080	$1,800
Total assets	$30,000	$28,000			Total liabilities and equity	$30,000	$28,000

		Add-back depreciation expense of $350
		subtract depreciation expense of $350
		add-back amortization of intangible assets of $120
		subtract amortization of intangible assets of $120
		add change in receivables of $700
		subtract change in receivables of $700
		add change in inventories of $400
		subtract change in inventories of $400
		add change in prepaid expenses of $30
		subtract change in prepaid expenses of $30
		add change in other long-term assets of $90
		subtract change in other long-term assets of $90
		add change in accounts payable of $160
		subtract change in accounts payable of $160
		add change in accrued expenses of $200
		subtract change in accrued expenses of $200
		add change in deferred taxes of $80
		subtract change in deferred taxes of $80
		add-back interest expense of $290
		add loss on sale of fixed assets of $90
		subtract loss on sale of fixed assets of $90