The accounting records of EZ Company provided the data below. Net income $ 60,450 Depreciation expense 11,950 Increase in inventory 3,975 Decrease in salaries payable 2,835 Decrease in accounts receivable 5,300 Amortization of patent 885 Amortization of premium on bonds 5,345 Increase in accounts payable 8,950 Cash dividends paid 17,500 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.)