Adjustments to Net Income-Indirect Method Kingston Corporation's accumulated depreciation-equipment account increased by $8,900 while $5,700 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 $6,800 from the sale of investments. Reconcile a net income of $100,800 to net cash flow from operating activities. 108,600 X