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

MYRIAD PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2018 ($ in millions)
Sales					$	680
Cost of goods sold						238
Gross margin						442
Salaries expense	$	95
Depreciation expense		76
Patent amortization expense		5
Interest expense		16
Loss on sale of land		4				196
Income before taxes						246
Income tax expense						123
Net Income					$	123

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	114		$	108		$	6
Accounts receivable		228			244			(16	)
Inventory		444			458			(14	)
Accounts payable		160			150			10
Salaries payable		84			94			(10	)
Interest payable		37			28			9
Income taxes payable		27			18			9

Required: Prepare the cash flows from operating activities section of the statement of cash flows for Myriad Products Company using the indirect method