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 $57,600 10,600 3,300 2,280 4,400 780 4,160 7,600 16,000 Prepare a reconciliation of net income to net cash flows from operating 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