The accounting records of Rockness Company provided the data…

The accounting records of Rockness Company provided the data below ($ in 000s). Net income $ 25,800 Depreciation expense 3,900 Decrease in accounts receivable 2,600 Increase in inventory 5,100 Increase in prepaid insurance 360 Increase in salaries payable 840 Decrease in interest payable 460 Required: Prepare a reconciliation of net income to net cash flows from operating activities.