The accounting records of EZ Company provided the data below. Net income Depreciation expense Increase in inventory $67,100 15,100 5,550 Decrease in salaries payable 4,130 Decrease in accounts receivable 7,400 Amortization of patent 1,130 Amortization of premium on bonds 8,110 Increase in accounts payable 12,100 Cash dividends paid 21,000 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities