The accounting records of EZ Company provided the data below.

Net income	$	63,300
Depreciation expense		13,300
Increase in inventory		4,650
Decrease in salaries payable		3,390
Decrease in accounts receivable		6,200
Amortization of patent		990
Amortization of premium on bonds		6,530
Increase in accounts payable		10,300
Cash dividends		19,000

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