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					$	700
Cost of goods sold						245
Gross margin						455
Salaries expense	$	100
Depreciation expense		78
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, 2021 and 2020 ($ in millions)
	Year
	2021			2020			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 tax payable		30			20			10

Required: Prepare the cash flows from the operating activities section of the statement of cash flows for Myriad Products Company using the indirect method. (Enter your answers in millions (i.e., 10,000,000 should