Adjustments to Net Income-indirect Method Lighthouse Corporation's accumulated depreciation-equipment account increased by $6,400 while $4,100 of patent amortization was recognized between balance sheet sates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed again of 54,900 from the sale of investments Reconcile a net income of $72.400 to net cash flow from operating activities