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 $306,000 18,000 2,300 1,460 1,660 Amortization of bond premium. 3,600 7,600 26,000 Increase in accounts payable Cash dividends paid. 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.) a minus sign.) Cash Flows from Operating Activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities SA $ 0 ung activi