Adjustments to Net IncomeIndirect Method

Lighthouse Corporation's accumulated depreciationequipment account increased by $8,600, while $5,600 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 gain of $6,600 from the sale of land.

Reconcile a net income of $97,900 to net cash flow from operating activities.

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