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

MULTI-PRODUCT COMPANY Income Statement For the year ended December 31, 2016 ($ in millions)
Sales				ps	980
cost of goods sold					(343	)
Gross margin					637
salary expenses	ps	170
depreciation expense		106
Patent amortization expense		5
Interest expenses		46
Loss on sale of land		4			(331	)
income before taxes					306
Income from tax expenses					(153	)
Net Income				ps	153

MULTI-PRODUCT COMPANY Selected Comparative Balance Sheet Accounts December 31, 2016 and 2015 ($ in millions)
	Year
	2016			2015			Change
Money	ps	150		ps	138		ps	12
accounts receivable		269			289			(20	)
Inventory		469			488			(19	)
Accounts payable		223			210			13
Salaries to pay		111			124			(13	)
interest to pay		69			58			11
Income taxes payable		60			48			12

Required:

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