The accounting records of Baddour Company provided the data below. Prepare a reconciliation of net income to net cash flows from operating activities.
Net loss ............ $ 5,000
Depreciation expense ....... 6,000
Increase in salaries payable ..... 500
Decrease in accounts receivable ... 2,000
Increase in inventory ........ 2,300
Amortization of patent ........ 300
Reduction in discount on bonds ... 200