The accounting records of Eastlake Industries provided the data below. Net income Depreciation expense Increase in inventory Increase in accounts receivable Decrease in interest payable Amortization of bond premium Increase in accounts payable Cash dividends paid $ 294,000 23,000 1,700 1,340 1,540 2,400 6,400 14, ee Required: Prepare a reconciliation of net income to net cash flows from operating activities. (Amor a minus sign.) Cash Flows from Operating Activities Adjustments for noncash effects Changes in operating assets and liabilities Net cash flows from operating activities