The accounting records of Baddour Company provided the data below. Net loss. Depreciation expense $5,250 5,750 Increase in salaries payable 455 Decrease in accounts receivable 1,750 Increase in inventory 2,100 Amortization of patent 370 Reduction in discount on bonds 270 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted 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