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

MYRIAD PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2016 ($ in millions)
Sales				$	620
Cost of goods sold					(217	)
Gross margin					403
Salaries expense	$	85
Depreciation expense		72
Patent amortization expense		5
Interest expense		12
Loss on sale of land		3			(177	)
Income before taxes					226
Income tax expense					(113	)
Net Income				$	113

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2016 and 2015 ($ in millions)
	Year
	2016			2015			Change
Cash	$	108		$	104		$	4
Accounts receivable		224			238			(14	)
Inventory		442			454			(12	)
Accounts payable		150			142			8
Salaries payable		82			90			(8	)
Interest payable		31			24			7
Income taxes payable		21			14			7

Required:

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