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.