The accounting records of Harrison Company provided the data below. Net loss Depreciation expense $10,900 12,900 Increase in salaries payable 1,900 Increase in inventory Decrease in accounts receivable Amortization of patent 4,900 5,700 790 Decrease in discount on bonds payable 590 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 effects: Depreciation expense Amortization of patent Changes in operating assets and liabilities: Increase in salaries payable $ (10,900) 12,900 790 1,900 Decrease in accounts receivable 4,900 Increase in inventory (5,700) Reduction in discount on bonds payable 590 Net cash flows from operating activities $ 4,480