The accounting records of EZ Company provided the data below.

Net income	$	51,900
Depreciation expense		7,900
Increase in inventory		1,950
Decrease in salaries payable		1,170
Decrease in accounts receivable		2,600
Amortization of patent		570
Amortization of premium on bonds		1,790
Increase in accounts payable		4,900
Cash dividends paid		13,000

Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.)