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					$	600
Cost of goods sold						210
Gross margin						390
Salaries expense	$	80
Depreciation expense		70
Amortization expense		5
Interest expense		10
Loss on sale of land		3				168
Income before taxes						222
Income tax expense						111
Net Income					$	111

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions)
	Year
	2021			2020			Change
Cash	$	105		$	102		$	3
Accounts receivable		222			235			(13	)
Inventory		441			452			(11	)
Accounts payable		145			138			7
Salaries payable		81			88			(7	)
Interest payable		28			22			6
Income tax payable		18			12			6

Required: Prepare the cash flows from operating activities section of the statement of cash flows for Myriad Products Company using the direct method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)