The accounting records of Baddour Company provided the data below.

Net loss $ 5,100 Depreciation expense 5,500 Increase in salaries payable 400 Decrease in accounts receivable 2,200 Increase in inventory 2,450 Amortization of patent 310 Reduction in discount on bonds 210

Prepare a reconciliation of net income to net cash flows from operating activities. Cash flows from activities Adjustments for noncash effects: Changes in operating assets and liabilites