Adjustments to Net IncomeIndirect Method

Kingston Corporation's accumulated depreciationequipment account increased by $5,900 while $3,800 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 gain of $4,500 from the sale of investments.

What is the Reconcile a net income of $66,500 to netcash flow from operating activities.