Adjustments to Net Income-Indirect Method depreciable or intangible assets during Kingston Corporation's accumulated depreciation-equipment account increased by $7,900 while $5,100 of patent amortization was recognized between balance sheet dates. There were no purchases or sales the year. In addition, the income statement showed a loss of $6,000 from the sale of investments. Reconcile a net income of $89,800 to net cash flow from operating activities