The accounting records of Rockness Company provided the data below ($ in 00s). Net income Depreciation expense Decrease in accounts receivable Increase in inventory Increase in prepaid insurance Increase in salaries payable Decrease in interest payable $ 24,500 2,600 1,300 3,800 230 730 330 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. Enter your answers in thousands.) Cash flows from operating acties: Net Income Adjustments for noncash effects Changes in operating assets and liabilities: Net cash flows from operating activities $ D