Adjustments to Net IncomeIndirect Method Kingston Corporation's accumulated depreciationequipment account increased by $8,400, while $5,400 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 $6,400 from the sale of investments. Reconcile a net income of $95,200 to net cash flows from operating activities. $fill in the blank 1