The accounting records of EZ Company provided the data below. Net income Depreciation expense Increase in inventory $66,150 14,650 5,325 Decrease in salaries payable 3,945 Decrease in accounts receivable 7,100 Amortization of patent 1,095 Amortization of premium on bonds 7,715 Increase in accounts payable 11,650 20,500 Cash dividends paid 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: Net cash flows from operating activities $ 0