Adjustments to Net Income-indirect Method. Kingston Corporation's accumulated depreciation-equipment account increased by $9,300 while $6,000 of patent amortization was recognized between balance sheet dates. There were no purchases or sales of depreciable or intangible aspets during the year. In addition, the income statement showed a loss of $7,100 from the sale of investments Reconcile a net income of $105,300 to net cash flow from operating activithes