Prepare a reconciliation from net income to cash

The accounting records of Jefferson Industries provided the data below.

Net Income				78,000
Depreciation				21,000
Decrease in Inventory				13,000
Increase in Accounts Receivable				14,870
Increase in Interest Payable				21,500
Amortization of Bond Premium				4,000
Decrease in Accounts Payable				6,000
Cash Dividends Paid				30,000

Prepare a reconciliation from Net income to cash Provided/(Used) by operating activities.

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