The accounting records of Harrison Company provided the data below.

Net loss	$	12,000
Depreciation expense		14,000
Increase in salaries payable		3,000
Decrease in accounts receivable		6,000
Increase in inventory		6,800
Amortization of patent		900
Decrease in discount on bonds		700

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.)

Cash flows from operating activities:

Net loss:

Adjustments for noncash affects:

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-

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changes in operating assets and liabilities:

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-

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Net cash flows from operating activities =?