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 associated statement of cash flows:

Income Statement ($ millions)	2015
Sales	$50,000
Less: Cost of goods sold	33,400
Gross profits	16,600
Less: Cash operating expenses	13,600
Less: Depreciation expense	920
Less: Amortization of intangible assets	80
Operating profits (EBIT)	2,000
Less: Interest expense	290
Equity in earnings (loss) of affiliate	(50)
Gain (loss) on sale of fixed assets	80
Earnings before tax expense	1,740
Income tax expense	540
Net income	$1,200

Balance Sheet ($ millions)	2015	2014			2015	2014
Cash & equivalents	$500	$600		Accounts payable	$1,820	$2,200
Marketable securities	450	360		Other accrued expenses	2,180	2,050
Net receivables	4,200	4,050		Current portion of long-term debt	330	490
Inventories	6,110	6,190		Short-term debt	300	190
Other current assets	820	580		Other current liabilities	620	760
Total current assets	12,080	11,780		Total current liabilities	5,250	5,690
Gross fixed assets	22,320	20,860		Long-term debt	5,750	5,630
Less: Accum. depreciation	10,540	10,100		Deferred taxes	2,200	2,130
Net fixed assets	11,780	10,760		Other long-term liabilities	1,900	1,750
Investments in affiliates	480	530		Total liabilities	15,100	15,200
Intangible assets	600	680		Common stock	500	400
Other long-term assets	60	250		Additional paid-in capital	1,700	1,200
Total assets	$25,000	$24,000		Retained earnings	7,700	7,200
				Total stockholders' equity	9,900	8,800
				Total liabilities and equity	$25,000	$24,000

___ Add-back depreciation expense of $920

___Subtract depreciation expense of $920

____		add-back amortization of intangible assets of $80
____		subtract amortization of intangible assets of $80
____		subtract earnings recognized on investments in affiliates (equity in earnings of affiliate) of $50
____		add earnings recognized on investments in affiliates (equity in earnings of affiliate) of $50
____		add change in receivables of $150
_____		subtract change in receivables of $150
_____		add change in inventories of $80
_____		subtract change in inventories of $80
_____		add change in other current assets of $240
_____		subtract change in other current assets of $240
_____		add change in other noncurrent assets of $190
_____		subtract change in other noncurrent assets of $190
_____		add change in accounts payable of $380
_____		subtract change in accounts payable of $380
_____		add change in accrued expenses of $130
_____		subtract change in accrued expenses of $130
_____		add change in other current liabilities of $140
_____		subtract change in other current liabilities of $140
_____		add change in deferred taxes of $70
_____		subtract change in deferred taxes of $70
_____		add change in other noncurrent of $150
_____		subtract change in other noncurrent liabilities of $150
_____		add-back interest expense of $290