The net income for Howie Doohan Corporation was $480 million for the year ended December 31, 2021. Related information follows: Sale of common stock for cash, $44 million. Amortization of trademark, $12 million Cash dividends paid, $48 million Decrease in salaries payable, $12 million Depreciation expense, $60 million Increase in accounts payable, $38 million Increase in bonds payable, $46 million Net cash flows from operating activities during 2021 should be reported as: Multiple Choice $502 million $578 million $562 million 5594 million