The accounting records of Harrison Company provided the data below. Net loss $ 11,800 Depreciation expense 13,800 Increase in salaries payable 2,800 Decrease in accounts receivable 5,800 Increase in inventory 6,600 Amortization of patent 880 Decrease in discount on bonds 680

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.)