Net income Depreciation expense Decrease in inventory $194,000 23,000 11,400 Increase in accounts receivable Increase in interest payable 1,340 1,540 Amortization of bond discount Increase in accounts payable Cash dividends paid 2,400 6,400 14,000 Required: Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicat a minus sign.) Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities