Portions of the financial statements for Myriad Products are provided below.

MYRIAD PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2018 ($ in millions)
Sales					$	840
Cost of goods sold						294
Gross margin						546
Salaries expense	$	135
Depreciation expense		92
Patent amortization expense		5
Interest expense		32
Loss on sale of land		4				268
Income before taxes						278
Income tax expense						139
Net Income					$	139

MYRIAD PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in millions)
	Year
	2018			2017			Change
Cash	$	129		$	124		$	5
Accounts receivable		255			268			(13	)
Inventory		462			474			(12	)
Accounts payable		188			182			6
Salaries payable		104			110			(6	)
Interest payable		48			44			4
Income taxes payable		39			34			5

Required: Prepare the cash flows from operating activities section of the statement of cash flows for Myriad Products Company using the direct method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)