Adjustments to net income-indirect method Omni Corporation's accumulated depreciation-equipment account increased by $7,900 while $5,100 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 $6,000 from the sale of investments. Reconcile a net income of $89,300 to net cash flows from operating activities.