q.24

The accounting records of Harrison Company provided the data below.

Net loss	$	11,900
Depreciation expense		13,900
Increase in salaries payable		2,900
Decrease in accounts receivable		5,900
Increase in inventory		6,700
Amortization of patent		890
Decrease in discount on bonds		690

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.)