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					$	900
Cost of goods sold						315
Gross margin						585
Salaries expense	$	150
Depreciation expense		98
Patent amortization expense		5
Interest expense		38
Loss on sale of land		4				295
Income before taxes						290
Income tax expense						145
Net Income					$	145

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	138		$	130		$	8
Accounts receivable		261			277			(16	)
Inventory		465			480			(15	)
Accounts payable		203			194			9
Salaries payable		107			116			(9	)
Interest payable		57			50			7
Income taxes payable		48			40			8

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).)