The accounting records of Rockness Company provided the data below ($ in 000s). Net income $ 24,500 Depreciation expense 2,600 Decrease in accounts receivable 1,300 Increase in inventory 3,800 Increase in prepaid insurance 230 Increase in salaries payable 730 Decrease in interest payable 330 Required: Prepare a reconciliation of net income to net cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands.)