Adjustments to net income$$indirect method

Kingston Corporation's accumulated depreciation$$equipment account increased by $$4,900$ while $$3,200$ of patent amortization was recognized between balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a gain of $$3,700$ from the sale of investments.

Reconcile a net income of $$55,500$ to net cash flows from operating activities.