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				$	960
Cost of goods sold					(336	)
Gross margin					624
Salaries expense	$	165
Depreciation expense		104
Patent amortization expense		5
Interest expense		44
Loss on sale of land		4			(322	)
Income before taxes					302
Income tax expense					(151	)
Net Income				$	151

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2016 and 2015 ($ in millions)
	Year
	2016			2015			Change
Cash	$	147		$	136		$	11
Accounts receivable		267			286			(19	)
Inventory		468			486			(18	)
Accounts payable		218			206			12
Salaries payable		110			122			(12	)
Interest payable		66			56			10
Income taxes payable		57			46			11

Required:

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

Cash flows from operating activites

Adjustments for noncash effects:

Changes in operating assets and liabilites