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

Net income	$	24,300
Depreciation expense		2,400
Decrease in accounts receivable		1,100
Increase in inventory		3,600
Increase in prepaid insurance		210
Increase in salaries payable		710
Decrease in interest payable		310

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: Changes in operating assets and liabilities: Net cash flows from operating activities $ 0