Adjustments to net incomeindirect method Lighthouse Corporation's accumulated depreciationequipment account increased by $17,240 while $3,900 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 $21,070 from the sale of investments. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.

Reconcile a net income of $251,300 to net cash flow from operating activities. Round your answer to the nearest dollar. $