The income statement and a schedule reconciling cash flows from operating activities to net income are provided below for Macrosoft Corporation.

MACROSOFT CORPORATION Income Statement For the Year Ended December 31, 2021 ($ in millions)
Revenues and gains:
Sales	$	306.00
Gain on sale of cash equivalents		1.80
Gain on sale of investments		23.80		$	331.60
Expenses and loss:
Cost of goods sold	$	118.00
Salaries		39.80
Interest expense		11.80
Insurance		19.80
Depreciation		9.80
Patent amortization		3.80
Loss on sale of land		5.80			208.80
Income before tax					122.80
Income tax expense					61.40
Net income				$	61.40

Reconciliation of Net Income to Net Cash Flows from Operating Activities ($ in millions)
Net income	$	61.40
Adjustments for noncash effects:
Depreciation expense		9.80
Patent amortization expense		3.80
Loss on sale of land		5.80
Gain on sale of investment		(23.80	)
Decrease in accounts receivable		5.80
Increase in inventory		(11.80	)
Increase in accounts payable		17.80
Decrease in bond discount		0.80
Increase in salaries payable		5.80
Decrease in prepaid insurance		3.80
Increase in income tax payable		9.80
Net cash flows from operating activities	$	89.00

Required:

Prepare the cash flows from operating activities section of the statement of cash flows (direct method). (Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50). Amounts to be deducted should be indicated with a minus sign.)

Cash Flows from Operating Activities:
Net cash flows from operating activities