The accounting records of EZ Company provided the data below. Net income Depreciation expense Increase in inventory $63,300 13,300 4,650 Decrease in salaries payable 3,390 Decrease in accounts receivable 6,200 Amortization of patent 990 Amortization of premium on bonds 6,530 Increase in accounts payable 10,300 Cash dividends paid 19,000 Prepare a reconciliation of net income to net cash flows from operating activities. (Amou a minus sign.)