The accounting records of Harrison Company provided the data below.
| Net loss |
$12,000 |
| Depreciation expense |
14,000 |
| Increase in salaries payable |
3,000 |
| Decrease in accounts receivable |
6,000 |
| Increase in inventory |
6,800 |
| Amortization of patent |
900 |
| Decrease in discount on bonds |
700 |
Required:
Prepare a reconciliation of net income to net cash flows from operating activities