The Accounting Records of Westlake Industries Provided the Data Below

The accounting records of Westlake Industries provided the data below. $$\begin{array} { | l | l | } \hline \text { Net income } & \$ 200,000 \\\hline \text { Depreciation expense } & 15,000 \\\hline \text { Decrease in inventory } & 12,000 \\\hline \text { Increase in accounts receivable } & 1,400 \\\hline \text { Increase in interest payable } & 1,600 \\\hline \text { Amortization of bond discount } & 3,000 \\\hline \text { Increase in accounts payable } & 7,000 \\\hline \text { Cash dividends paid } & 20,000 \\\hline\end{array}$$ Required:
Prepare a reconciliation of net income to net cash flows from operating activities.