The accounting records of rockness company provided the data below ($

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. 

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