Adjustments to Net Income-Indirect Method Kingston Corporation's accumulated depreciation-equipment account increased by $10,100, while $6,500 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 $7,700 from the sale of land. Reconcile a net income of $114,500 to net cash flow from operating activities