The accounting records of Hampton Company provided the data below ($ in 000s).

Net income $34,300
Depreciation expense 9,500
Increase in accounts receivable 5,700
Decrease in inventory 7,200
Decrease in prepaid insurance 2,050
Decrease in salaries payable 4,400
Increase in interest payable 1,450
Required:

Prepare a reconciliation of net income to net cash flows from operating activities.