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					$	720
Cost of goods sold						252
Gross margin						468
Salaries expense	$	105
Depreciation expense		80
Patent amortization expense		5
Interest expense		20
Loss on sale of land		4				214
Income before taxes						254
Income tax expense						127
Net Income					$	127

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	120		$	112		$	8
Accounts receivable		232			250			(18	)
Inventory		446			462			(16	)
Accounts payable		170			158			12
Salaries payable		86			98			(12	)
Interest payable		43			32			11
Income taxes payable		33			22			11

Required: Prepare the cash flows from operating activities section of the statement of cash flows for Myriad Products Company using the direct method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)