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, 2016 ($ in millions) Revenues and gains: Sales $ 330.00 Gain on sale of cash equivalents 3.00 Gain on sale of investments 25.00 $ 358.00 Expenses and loss: Cost of goods sold $ 130.00 Salaries 41.00 Interest expense 13.00 Insurance 21.00 Depreciation 11.00 Patent amortization 5.00 Loss on sale of land 7.00 228.00 Income before tax 130.00 Income tax expense 65.00 Net income $ 65.00 Reconciliation of Net Income to Net Cash Flows from Operating Activities ($ in millions) Net income $ 65.00 Adjustments for noncash effects: Depreciation expense 11.00 Patent amortization expense 5.00 Loss on sale of land 7.00 Gain on sale of investment (25.00 ) Decrease in accounts receivable 7.00 Increase in inventory (13.00 ) Increase in accounts payable 19.00 Decrease in bond discount 2.00 Increase in salaries payable 7.00 Decrease in prepaid insurance 5.00 Increase in income tax payable 11.00 Net cash flows from operating activities $ 101.00 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.)