The accounting records of Westlake Industries provided the data below. Net income Depreciation expense $192,000 24,000 Decrease in inventory 11,200 Increase in accounts receivable 1,320 Increase in interest payable 1,520 Amortization of bond discount 2,200 Increase in accounts payable Cash dividends paid 6,200 12,000 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