Adjustments to Net Income$-$iridirect Method

Lighthouse Corporation's accumutated depreciation$-$equipment account increased by $$6,300$ while $$4,200$ of patent amortization was recognized betwisen balince sheet dates. There were no purchases or sales of depreciable or intangible assets during the year in addition, the income $-$ statement showed a loss ci $$4,800$ from the sale of investments:

Reconcle a net income of $$71,300$ to net cash flow from operating activities.