The accounting records of Westlake Industries provided the data below. Net income Depreciation expense Decrease in inventory Increase in accounts receivable Increase in interest payable Amortization of bond discount Increase in accounts payable Cash dividends paid $191,000 24,500 11,100 1,310 1,510 2,100 6,100 11,000 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