The accounting records of Lake Industries provided the data below. Net income Depreciation expense $199,000 20,500 Decrease in inventory. 11,900 Increase in accounts receivable 1,390 Increase in interest payable. 1,590 Amortization of bond discount 2,900 Increase in accounts payable Cash dividends paid 6,900. 19,000 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: Net cash flows from operating activities