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					$	860
Cost of goods sold						301
Gross margin						559
Salaries expense	$	140
Depreciation expense		94
Patent amortization expense		5
Interest expense		34
Loss on sale of land		4				277
Income before taxes						282
Income tax expense						141
Net Income					$	141

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	132		$	126		$	6
Accounts receivable		257			271			(14	)
Inventory		463			476			(13	)
Accounts payable		193			186			7
Salaries payable		105			112			(7	)
Interest payable		51			46			5
Income taxes payable		42			36			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).)