Adjustments to Net Income - Indirect Method

Carlyn Corporation's accumulated depreciation - furniture account increased by $7,500, while $2,750 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 loss of $4,000 from the sale of land.

Reconcile a net income of $107,500 to net cash flow from operating activities.

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