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

Sales Cost of goods sold Gross margin Salaries expense Depreciation expense Patent amortization expense Interest expense Loss on sale of land Income before taxes Income tax expense Net Income Cash $123 Accounts receivable 234 Inventory 447 Accounts payable 175 Salaries payable 87 Interest payable 46 Income taxes payable 36 $110 82 22 $114 253 464 162 100 34 24 $740 259 481 223 258 129 $129 $ 9 (19) (17) 13 (13) 12 12 ($ in millions) Cash Flows from Operating Activities: Net cash flows from operating activities