The accounting records of Harrison Company provided the data below. Net loss Depreciation expense Increase in salaries payable Decrease in accounts receivable Increase in inventory Amortization of patent Decrease in discount on bonds $ 11,400 13,400 2,400 5,400 6,200 840 640 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: Adjustments for noncash effects: Changes in operating assets and liabilities: Not cash flows from operating activities 0