19. The accounting records of Westlake Industries provided the data below. Net income Decrease in inventory Increase in accounts receivable Increase in interest payable Amortization of bond discount Increase in accounts payable Cash dividends paid $207,000 18,500 12,700 1,470 1,670 3,700 7,700 27,000 Required Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating Activities: Adjustments for noncash effects esc F1 F5 4