Adjustments to Net Income-Indirect Method Lighthouse Corporation's accumulated depreciation-equipment account increased by $5,600 while $3,600 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 $4,200 from the sale of investments. Reconcile a net income of $63,300 to net cash flow from operating activities. in