($ in millions) 2010 2011 Net Sales $296 $364 Cost of goods sold 168 223 Depreciation 51 61 Net income 45 Finished goods inventory 34 20 Accounts receivable 47 87 Accounts payable 39 44 Net fixed assets 404 482 Year-end cash balance $186 $123 Assuming that there were no financing cash flows during 2011 and basing your answer solely on the information provided, what were the cash flows from operations (in $ millions) for 2011? 45 106 O 15 76 O 31 O. None of the above