The accounting records of Joey Co. provided the data below: Prepare a reconciliation of net income to net cash flows from operating activities using Indirect Method: Net Income Depreciation Expense Increase in Inventory Decrease in Salaries payable Decrease in Accounts Receivable Amortization of Patent Amortization of Premium of Bonds Increase in Accounts Payable Cash Dividends $50,000 7,000 1,500 800 2,000 500 1,000 4,000 12,000