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				$	990
Cost of goods sold					395
Gross margin					595
Operating expenses:
Salaries	$	241
Depreciation		199
Loss on sale of land		12
Total operating expenses					452
Operating income					143
Other income (expense):
Gain on sale of cash equivalents					4
Interest expense					(49	)
Income before tax					98
Income tax expense					49
Net income				$	49

HAWKEYE COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2021 and 2020 ($ in millions)
	Year
	2021			2020			Change
Cash	$	230		$	209		$	21
Accounts receivable		404			439			(35	)
Inventory		878			859			19
Accounts payable		219			252			(33	)
Salaries payable		189			206			(17	)
Interest payable		73			59			14
Income tax payable		99			122			(23	)

Required: 1. Prepare the cash flows from operating activities section of the statement of cash flows for Hawkeye Company using the direct 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.)