Micro robot Corporation reported the following information for the current year:

(1) Inventories increased by $28 million

(2) Customer accounts receivable decreased by $18 million

(3) Accounts payable increased by $16 million

(4) Depreciation expense was $39 million

(5) Net income is $102 million

(6) Long-term debt decreased by $40 million

(7) Purchases of equipment were $47 million

(8) Dividends paid to common shareholders were $10 million

(9) Income tax payable increased by $5 million

a, Calculate cash flow from operating activities.