The accounting records of Rockness Company provided the data below ($ in 000s) Net Income = 25200, Depreciation and amortization exp = 3300, Decrease in A/R = $2000, Increase in inventory = $4500, increase in prepaid insurance =$300, increase in Salaries pay =$900, and decrease in interest pay =$400. How do I prepare a reconciliation of net income to net cash flows from operating activities