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					$	660
Cost of goods sold						250
Gross margin						410
Salaries expense	$	110
Depreciation expense		90
Patent amortization expense		5
Interest expense		20
Loss on sale of land		3				228
Income before taxes						182
Income tax expense						91
Net Income					$	91

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	102		$	100		$	2
Accounts receivable		220			232			(12	)
Inventory		440			450			(10	)
Accounts payable		140			134			6
Salaries payable		80			86			(6	)
Interest payable		25			20			5
Income taxes payable		15			10			5

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.)