Adjustments to net income$-$indirect method

Omni Corporation's accumulated depreciation$-$equipment account increased by $$8,800$ while $$5,700$ 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 $$6,700$ from the sale of investments.

Reconcile a net income of $$99,600$ to net cash flows from operating activities.

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