[The following information applies to the questions displayed below.] Portions of the financial statements for Hawkeye Company are provided below.

HAWKEYE COMPANY
Income Statement
For the Year Ended December 31, 2021
($ in millions)
Sales				$	820
Cost of goods sold					310
Gross margin					510
Operating expenses:
Salaries	$	224
Depreciation		182
Loss on sale of land		12
Total operating expenses					418
Operating income					92
Other income (expense):
Gain on sale of cash equivalents					4
Interest expense					(32	)
Income before tax					64
Income tax expense					32
Net income				$	32

HAWKEYE COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2021 and 2020 ($ in millions)
	Year
	2021			2020			Change
Cash	$	248		$	218		$	30
Accounts receivable		387			405			(18	)
Inventory		896			868			28
Accounts payable		228			270			(42	)
Salaries payable		188			204			(16	)
Interest payable		71			58			13
Income tax payable		98			120			(22	)

Required: 1. Prepare the cash flows from operating activities section of the statement of cash flows for Hawkeye Company using the direct 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.)