The accounting records of Baddour Company provided the data below. Net loss Depreciation expense Increase in salaries payable $ 5,200 5,700 485 Decrease in accounts receivable 2,250 Increase in inventory 2,150 Amortization of patent 380 Reduction in discount on bonds 280 Prepare a reconciliation of net income to net cash flows from operating activities. Note: Cash outflows should be indicated with a minus sign. RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities