Adjustments to net incomeindirect method Congress Corporation's accumulated depreciationequipment account increased by $4,100 while $2,700 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 loss of $3,100 from the sale of investments. Reconcile a net income of $46,800 to net cash flows from operating activities