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 $43,000 15,000 14,000 4,600 5,400 760 560 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: hanges in ssets and liabilities: Net cash flows from operating activities