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The accounting records of EZ Company provided the data below. 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 paid $61,400 12,400 4,200 3,020 5,600 920 5,740 9,400 18,000 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities: Net income $ 61,400 12,400 920 Adjustments for noncash effects: Depreciation expense Amortization of patent Decrease in bond premium Changes in operating assets and liabilities: Increase in inventory Decrease in salaries payable (5,740) (4,200) (3,020) 5,600 9,400 Decrease in accounts receivable Increase in accounts payable Net cash flows from operating activities $ $ 76,760