The income statement and the cash flows from the operating activities section of the statement of cash flows are provided below for Syntric Company. The merchandise inventory account balance neither increased nor decreased during the reporting period. Syntric had no liability for insurance, deferred income taxes, or interest at any time during the period.

SYNTRIC COMPANY Income Statement For the Year Ended December 31, 2013 ($ in 000s)
Sales				$	300.4
Cost of goods sold					(188.4	)
Gross margin					112.0
Salaries expense	$	27.8
Insurance expense		18.5
Depreciation expense		10.5
Depletion expense		5.2
Bond interest expense		12.1			(74.1	)
Gains and losses:
Gain on sale of equipment					16.5
Loss on sale of land					(7.2	)
Income before tax					47.2
Income tax expense					(23.6	)
Net income				$	23.6
Cash Flows from Operating Activities:
Cash received from customers				$	238
Cash paid to suppliers					(176	)
Cash paid to employees					(23.0	)
Cash paid for interest					(10.3	)
Cash paid for insurance					(14.2	)
Cash paid for income taxes					(12.2	)
Net cash flows from operating activities				$	2.3
Prepare a schedule to reconcile net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Net income 23.6 adjustments for non cash depreciation expense 10.5 deplecition 5.2 Gain on sale of equip?________ Loss on sale of land?_________ Changes in operation assetts and liabilities Increase in A/R?_______ Increse in A/P?____________ Increase in salaries payable?________ Decrease in prepaid insurance?_________ Decrease in bond discount?_________ Increase in income tax payable?________ Net casflows from operating activities?_____________