The accounting records of Baddour Company provided the data below. Net loss Depreciation expense $5,000 6,000 Increase in salaries payable 500 Decrease in accounts receivable 2,000 Increase in inventory 2,300 Amortization of patent 300 Reduction in discount on bonds 200 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