Required:

$1.$ Prepare the cash flows from operating activities section of the statement of cash flows for Hawkeye Company using the direct method.

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$ Amounts to be deducted should be indicated with a minus sign. Portions of the financial statements for Hawkeye Company are provided below.

Required:

$1.$ Prepare the cash flows from operating activities section of the statement of cash flows for Hawkeye Company using the direct method.

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$ Amounts to be deducted should be indicated with a minus sign.