The accounting records of EZ Company provided the data below. Net income Depreciation expense Increase in inventory Decrease in salaries payable Amortization of patent $62,350 12,850 4,425 3,205 Decrease in accounts receivable 5,900 955 Amortization of premium on bonds 6,135 9,850 18,500 Increase in accounts payable 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 B