Ch21 Homework i Saved Check my 4 Net income Depreciation expense Increase in inventory Decrease in salaries payable Decrease in accounts receivable Amortization of patent Amortization of premium on bonds Increase in accounts payable Cash dividends $67,100 15,100 5,550 4,130 7,400 1,130 8,110 12,100 21,000 12.5 points eBook Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) Print References Cash flows from operating activities Adjustments for noncash effects: Changes in operating assets and liabilities Net cash flows from operating activitie:s