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

MYRIAD PRODUCTS COMPANY
Income Statement
For the Year Ended December 31, 2021
($ in millions)
Sales $ 760
Cost of goods sold 228
Gross margin 532
Salaries expense $ 115
Depreciation expense 84
Amortization expense 5
Interest expense 24
Loss on sale of land 4 232
Income before taxes 300
Income tax expense 150
Net Income $ 150

MYRIAD PRODUCTS COMPANY
Selected Accounts from Comparative Balance Sheets
December 31, 2021 and 2020
($ in millions)
Year
2021 2020 Change
Cash $ 126 $ 116 $ 10
Accounts receivable 239 256 (17)
Inventory 448 466 (18)
Accounts payable 180 166 14
Salaries payable 88 102 (14)
Interest payable 49 36 13
Income tax payable 36 26 10

Required:
Prepare the cash flows from operating activities section of the statement of cash flows for Myriad Products Company using the direct method.