Portions of the financlal statements for Myrlad Products are provided below:

$\backslash$table$[[\backslash$table$[[$MYRIAD P$],[$Inco$],[$For the Year E$],[($$$)]],\backslash$table$[[$MPA$],[$at$],[$ber$],[)]],$ANY,$2024,,],[$Sales$,,,,$$$,820],[$Cost of goods sold,,,,,$287],[$Gross margin,,,,,$533],[$Salaries expense,$$,130,,,],[$Depreciation expense,,$90,,,],[$Amortization expense,,$5,,,],[$Interest expense,,$30,,,],[$Loss on sale of land,U$,4,,,259],[$Income before taxes,,,,,$274],[$Income tax expense,,,,,$137],[$Net Income,,,,$$,137]]$

Requlred:

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

Note: Cash outflows should be Indlcated with a minus sign. Enter your answers In millions $($I$.$e$.,10,000,000$ should be entered as $10).$