adjustments to net income-indirect method

Adjustments to net income-indinect method Omni Corporation's accumulated depreciation-equip ment account increased by $7,600 while $4,900 of patent amiontization was recognized between balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the inlome statement showed a gain of $5,800 from the sale of investments. Reconcile a net income of $86,100 to net cash flows from operating activities