Adjustments to Net Income-Indirect Method Lighthouse Corporation's accumulated depreciation-equipment account increased by $3,800 while $2,500 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 $2,900 from the sale of investments. Reconcile a net income of $43,200 to net cash flow from operating activities.