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

Net income $ $28,300$

Depreciation expense $8,900$

Increase in accounts receivable $5,100$

Decrease in inventory $6,600$

Decrease in prepaid insurance $1,750$

Decrease in salaries payable $3,800$

Increase in interest payable $1,150$

Required:

Prepare a reconciliation of net income to net cash flows from operating activities.

Note: Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands.