Adjustments to Net Income-Indirect Method Congress Corporation's accumulated depreciation-equipment account increased by $9,000 while $5,800 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 loss of $6,800 from the sale of investments. Reconcile a net income of $102,200 to net cash flow from operating activities.