5. Exercise 21-22 Indirect method; reconciliation of net income to net cash flows from operating activities [LO21-4] The accounting records of Baddour Company provided the data below Net loss Depreciation expense Increase in salaries payable Decrease in accounts receivable Increase in inventory Amortization of patent Reduction in discount on bonds $4,500 6,250 550 1,800 2,120 330 230 Prepare a reconciliation of net income to net cash lows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and iabilities Net cash flows from operating activities