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				$	930
Cost of goods sold					365
Gross margin					565
Operating expenses:
Salaries	$	235
Depreciation		193
Loss on sale of land		12
Total operating expenses					440
Operating income					125
Other income (expense):
Gain on sale of cash equivalents					4
Interest expense					(43	)
Income before tax					86
Income tax expense					43
Net income				$	43

HAWKEYE COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2021 and 2020 ($ in millions)
	Year
	2021			2020			Change
Cash	$	218		$	203		$	15
Accounts receivable		398			427			(29	)
Inventory		866			853			13
Accounts payable		213			240			(27	)
Salaries payable		183			194			(11	)
Interest payable		61			53			8
Income tax payable		93			110			(17	)

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: Net cash flows from operating activities $ 0