The income statement for Johannesson&Johannesson and a schedule that reconciles net income to cash flows from operating are presented below.

Johannesson&Johannesson Income Statement For the Year Ended December 31, 2021 ($ in millions)
Revenues and gains:
Sales	$	314.00
Gain on sale of cash equivalents		2.20
Gain on sale of investments		24.20		$	340.40
Expenses and loss:
Cost of goods sold	$	122.00
Salaries		40.20
Interest expense		12.20
Insurance		20.20
Depreciation		10.20
Patent amortization		4.20
Loss on sale of land		6.20			215.20
Income before tax					125.20
Income tax expense					62.60
Net income				$	62.60

Reconciliation of NI to CFO ($ in millions)
Net income	$	62.60
Adjustments for noncash effects:
Depreciation expense		10.20
Patent amortization expense		4.20
Loss on sale of land		6.20
Gain on sale of investment		(24.20	)
Decrease in accounts receivable		6.20
Increase in inventory		(12.20	)
Increase in accounts payable		18.20
Decrease in bond discount		1.20
Increase in salaries payable		6.20
Decrease in prepaid insurance		4.20
Increase in income tax payable		10.20
Net cash flows from operating activities	$	93.00

Your task:

Please prepare the cash flows from operating activities section of the statement of cash flows using the direct method.