4)The accounting records of rockiness company provided the data below$ in 000s

Net income $25,200

Depreciation expense 3,300

Decrease in accounts receivable 2,000

Increase in inventory 4,500

Increase in prepaid insurance 300

Increase in salaries payable 900

Decrease in interest payable 400

Required: Statement of Cash Flow reconciliation of net income to net cash flows from operating activities