the accounting records of Rockness Company provided the data below is in 0005 Net income $ 25,400 Depreciation expense 3,500 Decrease in accounts receivable 2.200 Increase in inventory 4.700 Increase in prepaid insurance 320 Increase in salaries payable 880 Decrease in interest payable 420 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.) Required: Prepare a reconciliation of net income to net cash flows from operating activities (Amounts to be deducted should be indicate with a minus sign. Enter your answers in thousands.) Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities Net cash flows from operating activities DELL