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					$	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, 2021 and 2020 ($ in millions)
	Year
	2021			2020			Change
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 the operating activities section of the statement of cash flows for Myriad Products Company using the indirect method