Adjustments to net incomeindirect method

Kingston Corporation's accumulated depreciationequipment account increased by $9,800 while $6,300 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 $7,400 from the sale of investments.

Reconcile a net income of $111,100 to net cash flows from operating activities. $_________