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

MYRIAD PRODUCTS COMPANY
Income Statement
For the Year Ended December 31, 2024
($ in millions)
Sales		$ 660
Cost of goods sold		250
Gross margin		410
Salaries expense	$ 110
Depreciation expense	90
Amortization expense	5
Interest expense	20
Loss on sale of land	3	228
Income before taxes		182
Income tax expense		91
Net Income		$ 91

MYRIAD PRODUCTS COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2024 and 2023
($ in millions)
	Year	Change
2024	2023
Cash	$ 102	$ 100	$ 2
Accounts receivable	220	232	(12)
Inventory	440	450	(10)
Accounts payable	140	134	6
Salaries payable	80	86	(6)
Interest payable	25	20	5
Income tax payable	15	10	5

Required:

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