Portions of the financial statements for Myriad Products are provided below. MYRIAD PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2016 ($ in millions) Sales $ 700 Cost of goods sold (245 ) Gross margin 455 Salaries expense $ 100 Depreciation expense 78 Patent amortization expense 5 Interest expense 18 Loss on sale of land 4 (205 ) Income before taxes 250 Income tax expense (125 ) Net Income $ 125 MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2016 and 2015 ($ in millions) Year 2016 2015 Change Cash $ 117 $ 110 $ 7 Accounts receivable 230 247 (17 ) Inventory 445 460 (15 ) Accounts payable 165 154 11 Salaries payable 85 96 (11 ) Interest payable 40 30 10 Income taxes payable 30 20 10 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).)