Portions of the financial statements for a company are provided below:

Income Statement
For the Year Ended December 31, Year 2
($ in millions)
Sales		$ 940
Cost of goods sold		329
Gross margin		611
Salaries expense	$ 160
Depreciation expense	102
Amortization expense	5
Interest expense	42
Loss on sale of land	4	313
Income before taxes		298
Income tax expense		149
Net Income		$ 149

Selected Accounts from Comparative Balance Sheets
December 31, Year 2 and Year 1
($ in millions)
	Year		Change
	Year 2	Year 1
Cash	$ 144	$ 134	$ 10
Accounts receivable	265	283	(18)
Inventory	467	484	(17)
Accounts payable	213	202	11
Salaries payable	109	120	(11)
Interest payable	63	54	9
Income tax payable	54	44	10

Required:

Prepare the cash flows from operating activities section of the statement of cash flows for the company using the direct method.