Help Save & EX The accounting records of Rockness Company provided the data below (5 in 000) Net income Depreciation expense Decrease in accounts receivable Increase in inventory Increase in prepaid insurance Increase in salaries payable Decrease in interest payable $ 24,500 2,600 1,300 3,800 230 730 330 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. Enter your answers in thousands.) Cash flows from operating activities Net Income Adjustments for noncash effects: Changes in operating assets and liabilities: 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. Enter your answers in thousands.) Cash flows from operating activities: Net income Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities