Adjustments to Net Income-Indirect Method Congress Corporation's accumulated depreciation-equipment account increased by $7,100 while 34,600 of patent amortization was recognized between baiance 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 55,400 from the saie of linvestments. Reconclle a net income of 580,900 to net cash flow foom operaeing activities