Portions of the financial statements for BLANK Products are provided below.

BLANK PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2024 ($ in millions)
Sales					$	600
Cost of goods sold						210
Gross margin						390
Salaries expense	$	80
Depreciation expense		70
Amortization expense		5
Interest expense		10
Loss on sale of land		3				168
Income before taxes						222
Income tax expense						111
Net Income					$	111

BLANK PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2024 and 2023 ($ in millions)
	Year
	2024			2023			Change
Cash	$	105		$	102		$	3
Accounts receivable		222			235			(13	)
Inventory		441			452			(11	)
Accounts payable		145			138			7
Salaries payable		81			88			(7	)
Interest payable		28			22			6
Income tax payable		18			12			6

Required: Prepare the cash flows from the operating activities section of the statement of cash flows for BLANK Products 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.)

($ in millions)

Cash Flows from Operating Activities:

Net incomeAdjustments for noncash effects: (5 lines)

Changes in operating assets and liabilities: (7 lines)

Net cash flows from operating activities