The accounting records of EZ Company provided the data below. Net income Depreciation expense Increase in inventory Decrease in salaries payable Decrease in accounts receivable Amortization or patent Amortization of premium on bonds Increase in accounts payable cash dividends paid $65, 200 14, 200 5,100 3,760 6,800 1,060 7,320 11,200 20,000 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicate a minus sign.) RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities: Adjustments for noncash effects