The accounting records of Rockness Company provided the data below ($ in 000s):
Net income 25,200
Depreciation and amortization expense 3,300
Decrease in accounts receivable 2,000
Increase in inventory 4,500
Increase in prepaid insurance 300
Increase in salaries payable 900
Decrease in interest payable 400
Required:
Prepare a reconciliation of net income to net cash flows from operating activities.