Adjustments to Net Income-Indirect Method Omni Corporation's accumulated depreciation-equipment account increased by $8,300, while $5,400 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 loss of $6,300 from the sale of land. Reconcile a net income of $94,700 to net cash flow from operating activities. 74,700 x