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 payables $44,500 16,500 15,500 4,900 5,700 790 590 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.) Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities $ 0