The accounting records of a company provided the data below. Net loss $ 5,150 Depreciation expense 5,600 Increase in salaries payable 530 Decrease in accounts receivable 2,100 Increase in inventory 2,475 Amortization of patent 390 Reduction in discount on bonds 290 Prepare a reconciliation of net income to net cash flows from operating activities. Note: Cash outflows should be indicated with a minus sign.