to Net Cash Flow fron Operating Activities ($ in million Net Income $ 62 10 4 6 (24) Adjustments for noncash effects Depreciation expense Patent amortization expense Loss on sale of land Gain on sale of investment Decrease in accounts receivabla Increase in inventory Increase in accounts payable Decrease in bond discount Increase in salarios payable Decrease in prepaid insurance Increase in income tax payable Net cash flows from operating activities (12) 18 1 6 10 $ 91 Required: Prepare the cash flows from operating activities section of the statement ofcash flows (direct method). (Enter your answers in millions (1.e., 10,000,000 should be entered as 10.). Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating Activities: Cash received from customers Cash increase from sale of cash equivalents Cash paid to suppliers Cash paid to employees Cash paid for insurance Cash paid for interest Cash paid for income taxes Net cash flows from operating activities $ 0