Adjustments to net income$-$indirect method

Kingston Corporation's accumulated depreciation$-$equipment account increased by $$9,500$ while $$6,200$ 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 $$7,300$ from the sale of

investments.

Reconcile a net income of $$108,500$ to net cash flows from operating activities.