The accounting records of Rockness Company provided the data below ($ in 000s). Net income Depreciation expense Decrease in accounts receivable Increase in inventory Increase in prepaid insurance Increase in salaries payable $ 24,800 2,900 1,600 4,100 260 760 360 Decrease in interest payable Required: Prepare a reconciliation of net income to net cash flows from operating activities. Note: Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands of dollars. Cash flows from operating activities: Net income Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities $ 0