Portions of the financial statements for Myriad Products are provided below:

MYRIAD PRODUCTS COMPANY
Income Statement
For the Year Ended December 31, 2024
($ in millions)
Sales		$ 980
Cost of goods sold		343
Gross margin		637
Salaries expense	$ 170
Depreciation expense	106
Amortization expense	5
Interest expense	46
Loss on sale of land	4	331
Income before taxes		306
Income tax expense		153
Net Income		$ 153

MYRIAD PRODUCTS COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2024 and 2023
($ in millions)
	Year		Change
	2024	2023
Cash	$ 150	$ 138	$ 12
Accounts receivable	269	289	(20)
Inventory	469	488	(19)
Accounts payable	223	210	13
Salaries payable	111	124	(13)
Interest payable	69	58	11
Income tax payable	60	48	12

Required:

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

Note: Cash outflows should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).