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					$	800
Cost of goods sold						280
Gross margin						520
Salaries expense	$	125
Depreciation expense		88
Amortization expense		5
Interest expense		28
Loss on sale of land		4				250
Income before taxes						270
Income tax expense						135
Net Income					$	135

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions)
	Year
	2021			2020			Change
Cash	$	123		$	120		$	3
Accounts receivable		251			262			(11	)
Inventory		460			470			(10	)
Accounts payable		190			174			16
Salaries payable		95			106			(11	)
Interest payable		55			40			15
Income tax payable		45			30			15

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).)

($ in millions) $ 811 Cash Flows from Operating Activities: Cash received from customers Cash paid to suppliers Cash paid to employees Cash paid for interest Cash paid for income taxes (254) (136) Net cash flows from operating activities $ 421