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 presiun on bonds Increase in accounts payable Cash dividends pald $53,800 8,800 2,400 1.540 3,200 640 2.580 5,800 14.000 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities Adustments for noncash effects Changes in operating assets and abilities Net cash flows from operating activities