The accounting records of Unlucky Company provided the data below. Net loss Depreciation expense Increase in salaries payable Increase in accounts receivable Decrease in inventory Amortization of patent Decrease in premium on bonds $46,000 18,000 17,000 5,200 6,000 820 620 Required: Prepare a reconciliation of net income to net cash flows from operating activities. (Amoun a minus sign.) Cash Flows from Operating Activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities