Adjustments to Net Income-indirect Method Lighthouse Corporation's accumulated depreciation equipment account increased by $9,300, while $6,000 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 $7,100 from the sale of investments, Reconcile a net income of $105,300 to net cash flow from operating activities