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		$ 920
Cost of goods sold		322
Gross margin		598
Salaries expense	$ 155
Depreciation expense	100
Amortization expense	5
Interest expense	40
Loss on sale of land	4	304
Income before taxes		294
Income tax expense		147
Net Income		$ 147

MYRIAD PRODUCTS COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2024 and 2023
($ in millions)
	Year		Change
	2024	2023
Cash	$ 141	$ 132	$ 9
Accounts receivable	263	280	(17)
Inventory	466	482	(16)
Accounts payable	208	198	10
Salaries payable	108	118	(10)
Interest payable	60	52	8
Income tax payable	51	42	9

Required:

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

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