The accounting records of Baddour Company provided the data below.

Net loss	$	4,900
Depreciation expense		6,200
Increase in salaries payable		450
Decrease in accounts receivable		2,125
Increase in inventory		2,200
Amortization of patent		320
Reduction in discount on bonds		220

Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.)