The accounting records of EZ Company provided the data below. Net income $64,250 13,750 Depreciation expense Increase in inventory 4,875 3,575 Decrease in salaries payable Decrease in accounts receivable 6,500 Amortization of patent 1,025 6,925 Amortization of premium on bonds Increase in accounts payable Cash dividends paid 10,750 19,500 Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities $ 0