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 Decrease in interest payable $ 25,700 3,800 2,500 5,000 350 850 450 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 activities: Net income Adjustments for noncash effects: 25,700 3,800 Changes in operating assets and liabilities: Net cash flows from operating activities SA 29,500