my answer is not complete please help

Portions of the nancial statements for Hawkeye Company are provided below. HAHKEYE COMPANY Income Statement For the Year Ended December 31, 2621 (5 in millions) Sales $ 966 Cost of goods sold 386 Gross margin 588 Operating expenses: Salaries $ 238 Depreciation 196 Loss on sale of land 12 Total operating expenses 446 Operating income 134 Other income (expense): Gain on sale of cash equivalents 4 Interest expense (46) Income before tax 92 Income tax expense 46 Net income $ 46 Cash Accounts receivable 4-01 433 (32) Inventory BTZ 856 15 Accounts payable 216 246 (30) Salaries payable 186 206 (14) Interest payable 6? 56 1]. Income tax payable 96 116 (2(3) Problem 21-9 {Algo} Part 1 Required: 1. Prepare the cash ows from operating activities section of the statement of cash flows for Hawkeye Company using the direct method. (Enter your answers In millions (Le, 10,000,000 should be entered as 10}. Amounts to be deducted should be indicated with a minus sign.) X Answer is not complete. Cash Flows from Operating Activities: Cash received from customers V $ 992 Cash paid to suppliers V (426) Cash paid to employees (252) Cash paid for interest (35) Cash paid for income taxes (66) Net cash flows from operating activities $ 213Required: 2. Prepare the cash flows from operating activities section of the statement of cash flows for Hawkeye Company using the indirect method. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.) X Answer is complete but not entirely correct. Cash Flows from Operating Activities: Net income $ 46 Adjustments for noncash effects: Depreciation expense 196 Loss on sale of land 12 Gain on sale of equipment X (4) X Changes in operating assets and liabilities: Decrease in accounts receivable 32 Increase in inventory (16) Decrease in arcounts navahleRequired information Cast Flows from Operauny Activities. Net income $ 46 Adjustments for noncash effects: Depreciation expense 196 Loss on sale of land 12 Gain on sale of equipment X (4) X Changes in operating assets and liabilities: Decrease in accounts receivable 32 Increase in inventory (16) Decrease in accounts payable (30) Decrease in salaries payable (14) Increase in interest payable 11 Decrease in income tax payable (20) Net cash flows from operating activities $ 213