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 Cost of goods sold Gross margin Operating expenses: Salaries Depreciation Loss on sale of land Total operating expenses Operating income Other income (expense): Gain on sale of cash equivalents Interest expense Income before tax Income tax expense Net income Cash $ 970 385 585 $ 239 197 10 446 139 HAWKEYE COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions) 4 (47) 96 48 $ 48 Year 2021 2020 $ 226 $207 Change $ 19 Cash Accounts receivable Inventory Accounts payable Salaries payable Interest payable Income tax payable 2021 2020 $226 $207 Change $ 19 (33) 402 435 874 857 17 217 248 (31) 187 202 (15) 69 57 12 97 118 (21) 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.) Cash Flows from Operating Activities: Adjustments for noncash effects: Changes in operating assets and liabilities