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					$	780
Cost of goods sold						273
Gross margin						507
Salaries expense	$	120
Depreciation expense		86
Patent amortization expense		5
Interest expense		26
Loss on sale of land		4				241
Income before taxes						266
Income tax expense						133
Net Income					$	133

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	120		$	118		$	2
Accounts receivable		249			259			(10	)
Inventory		449			468			(19	)
Accounts payable		185			170			15
Salaries payable		92			104			(12	)
Interest payable		52			38			14
Income taxes payable		42			28			14

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).)

($ in millions)

Cash Flows from Operating Activities:

Net cash flows from operating activities