Adjustments to Net Income-indirect Method Omni Corporation's accumulated depreciation-equipment account increased by $10,300, while $6,700 of patent amortization was recognized between balance sheet dates. There were no purchases or sales of depreciable or intanglble assets during the year, In addition, the income statement showed a gain of 57 , 900 from the sale of investments. Reconcile a net income of $117,300 to net cash fows from operating activities