I don't understand why "decrease in bond premium" is under the assets and liabilities.

The accounting records of EZ Company provided the data below. $68,050 15,550 5,775 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 4,315 7,700 1,165 8,505 12,550 21,500 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) Answer is complete and correct. RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities: Net income $ 68,050 Adjustments for noncash effects: Depreciation expense 15,550 Amortization of patent 1,165 Changes in operating assets and liabilities: Increase in inventory Decrease in salaries payable Decrease in accounts receivable Increase in accounts payable Decrease in bond premium (5,775) (4,315) 7,700 12,550 (8,505) Net cash flows from operating activities $ 86,420