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 of patent Amortization of premium on bonds Increase in accounts payable Cash dividends paid $63,300 13,300 4,650 3,390 6,200 990 6,530 10,300 19,000 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) Answer is not complete. RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities: Net income $ 63,300 Adjustments for noncash effects: Depreciation expense 13,300 Amortization of patent 990