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 $297,000 21,500 1,850 1,370 1,570 2,700 6,700 17,000 Required Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating Activities Adjustments for noncash effects Changes in operating assets and habilities Net cash flows from operating activities