The accounting records of Rockness Company provided the data below ($ in 000s).

Net income	$	24,500
Depreciation and amortization expense		2,600
Decrease in accounts receivable		1,300
Increase in inventory		3,800
Increase in prepaid insurance		230
Increase in salaries payable		730
Decrease in interest payable		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.)