Portions of the financial statements for Hawkeye Company are provided below.

HAWKEYE COMPANY Income Statement For the Year Ended December 31, 2021 ($ in millions)
Sales				$	900
Cost of goods sold					350
Gross margin					550
Operating expenses:
Salaries	$	232
Depreciation		190
Loss on sale of land		12
Total operating expenses					434
Operating income					116
Other income (expense):
Gain on sale of cash equivalents					4
Interest expense					(40)
Income before tax					80
Income tax expense					40
Net income				$	40

HAWKEYE COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions)
	Year
	2021			2020			Change
Cash	$	212		$	200		$	12
Accounts receivable		395			421			(26)
Inventory		860			850			10
Accounts payable		210			234			(24)
Salaries payable		180			188			(8)
Interest payable		55			50			5
Income tax payable		90			104			(14)

Required: 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.)