The accounting records of EZ Company provided the data below. Prepare a reconciliation of net income to net cash flows from operating activities. Net income Depreciation expense Increase in inventory Decrease in salaries payable Decrease in accounts receivable Amortization of patent Amortization of premium on bonds Increase in accounts payable Cash dividends $50,000 7,000 1,500 800 2,000 500 1,000 4,000 12,000