Could you please help me solve this problem? There are practice problems for my exam, but I don't know how they are done, and I want to have the answer so I can practice them.

Thank you for your help.

Brief Exercise 21-4: Sherriane Baby Products' salaries expense was $17 million. What is the amount of cash Sherriane paid to employees during the reporting period if its salaries payable increased by $3 million? Brief Exercise 21-12: Sunset Acres reported net income of $60 million. Included in that number were trademark amortization expense of $2 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, $5 million, and $4 million, respectively. What were Sunset's cash flows from operating activities