The accounting records of Hampton Company provided the data below ($ in thousands).

Net income	$	23,300
Depreciation expense		8,400
Increase in accounts receivable		4,600
Decrease in inventory		6,100
Decrease in prepaid insurance		1,500
Decrease in salaries payable		3,300
Increase in interest payable		900

Required: Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands.)