The data below were provided by the accounting records of Franklin Company. Net income (accrual basis) $96,000 Depreciation expense 19,200 Decrease in salaries payable 2,880 Decrease in trade accounts receivable 4,320 Increase in merchandise inventory 6,000 Amortization of patent 240 Increase in long-term liabilities 24,000 Sale of capital stock for cash 60,000 Amortization of premium on bonds payable 480 Accounts payable increase 9,600 Stock dividend issued 24,000 Required Prepare the reconciliation of net income with cash flow from operations for inclusion in the statement of cash flows (indirect method). Note: If an item is not included in the operating activities section, leave the answer blank (zero).