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

MYRIAD PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2021 ($ in millions)
Sales					$	820
Cost of goods sold						287
Gross margin						533
Salaries expense	$	130
Depreciation expense		90
Amortization expense		5
Interest expense		30
Loss on sale of land		4				259
Income before taxes						274
Income tax expense						137
Net Income					$	137

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions)
	Year
	2021			2020			Change
Cash	$	126		$	122		$	4
Accounts receivable		253			265			(12	)
Inventory		461			472			(11	)
Accounts payable		183			178			5
Salaries payable		103			108			(5	)
Interest payable		45			42			3
Income tax payable		48			32			16

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).)

\begin{tabular}{|l|l|} \hline Cash Flows from Operating Activities: & \\ \hline & (\$ in millions) \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & $ \\ \hline Net cash flows from operating activities & $ \\ \hline \end{tabular}