The accounting records of Unlucky Company provided the data below. arded i Decrease in inventory Net loss Depreciation expense Increase in salaries payable Increase in accounts receivable Amortization of patent $41,000 13,000 12,000 4,200 5,000 720 Decrease in premium on bonds payables 520 d 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: Net loss Adjustments for noncash effects: $41,000 O Depreciation expense Increase in salaries payable Increase in accounts receivable Changes in operating assets and liabilities: Decrease in inventory Amortization expense 000 13,000) 12,000 Decrease in premium on bonds payable 100 (4,200) 5,000 7200 (520) Net cash flows from operating activities pointe ducted $ 67,000