Adjustments to Net Income-Indirect Method Congress Corporation's accumulated depreciation-equipment account increased by $10,300 while $6,700 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 $7,900 from the sale of investments. Reconcile a net income of $117,500 to net cash flow from operating activities