Adjustments to Net Income-Indirect Method Kingston Corporation's accumulated depreciation-equipment account increased by $9,500, while $6,200 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 $7,300 from the sale of investments. Reconcile a net income of $108,400 to net cash flow from operating activities