3. PE. 16-02.ALGO (Algorithmic) Adjustments to Net Income-Indirect Method Lighthouse Corporation's accumulated depreciation-equipment account increased by $7,600, while $4,900 of patent amortization was recognized between balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a gain of $5,800 from the sale of land. Reconcile a net income of $86,400 to net cash flow from operating activities