The accounting records of a company provided the data below: Description Amount Net income $17,300 Amortization expense 7,800 Increase in accounts receivable 4,000 Decrease in inventory 5,500 Decrease in prepaid insurance 1,200 Decrease in salaries payable 2,700 Increase in interest payable 800 When preparing a reconciliation of net income to net cash provided by operating activities, the following should be done