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

MYRIAD PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2018 ($ in millions)
Sales					$	960
Cost of goods sold						336
Gross margin						624
Salaries expense	$	165
Depreciation expense		104
Patent amortization expense		5
Interest expense		44
Loss on sale of land		4				322
Income before taxes						302
Income tax expense						151
Net Income					$	151

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	147		$	136		$	11
Accounts receivable		267			286			(19	)
Inventory		468			486			(18	)
Accounts payable		218			206			12
Salaries payable		110			122			(12	)
Interest payable		66			56			10
Income taxes payable		57			46			11

Required: Prepare the cash flows from operating activities section of the statement of cash flows for Myriad Products Company using the indirect method.

	($ in millions)
Cash Flows from Operating Activities:
Adjustments for noncash effects:
Changes in operating assets and liabilities:
Net cash flows from operating activities