Engineering Wonders reports net income of $60 million. Included in that number is building depreciation expense of

Question:

Engineering Wonders reports net income of $60 million. Included in that number is building depreciation expense of $5 million and a gain on the sale of land of $1 million. Records reveal decreases in accounts receivable, accounts payable, and inventory of $2 million, $3 million, and $4 million, respectively. What are Engineering Wonders' net cash flows from operating activities?