Adjustments to Net income-Indirect Method Congress Corporation's accumulated depreciation-equipment account increased by $8,100 while $5,200 of patent amortization was recognized between balance sheet dotes. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a loss of s6,200 from the sele of investments. Reconcie a net income of $91,800 to net cash fow from operating activities