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 $3228$

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

$20242023$

Cash $ $102$ $ $100$ $ $2$

Accounts receivable $220232(12)$

Inventory $440450(10)$

Accounts payable $1401346$

Salaries payable $8086(6)$

Interest payable $25205$

Income tax payable $15105$

Required:

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

Note: Cash outflows should be indicated with a minus sign. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$