The accounting records of Hampton Company provided the data below ($ in 000s).
Net Income $17,300
Depreciaton expense 7,800
Increase in accounts recievable 4,000
Decrease in Inventory 5,500
Decrease in prepaid insurance 1,200
Decrease in salaries payable 2,700
increase in interest payable 800
Required:Prepare a reconciliation of net income to net cash flows from operating activities.