The accounting records of EZ Company provided the data below. Net income $ 52,850 Depreciation expense 8,350 Increase in inventory 2,175 Decrease in salaries payable 1,355 Decrease in accounts receivable 2,900 Amortization of patent 605 Amortization of premium on bonds 2,185 Increase in accounts payable 5,350 Cash dividends paid 13,500 Prepare a reconciliation of net income to net cash flows from operating activities