Adjustments to Net Income-Indirect Method Congress Corporation's accumulated deprediation-equipment account increased by $7,600, while $4,900 patent amortization was recoqnized between balance sheet dates. There were purchases or sales of depreciable or intangible assets during the vear, In addition, the income statement showed a gain of $5.800 from the sale of land. Reconcile a net income $86,000 to net cash flow from operating activities