Adjustments to Net Income-Indirect Method Omni Corporation's accumulated depreciation-equipment account increased by $4,600 while $3,000 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 $3,500 from the sale of investments. Reconcile a net income of $51,900 to net cash flow from operating activities.