Adjustments to Net Income-Indirect Method Omni Corporation's accumulated depreciation-equipment account increased by $10,200, while $6,600 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 $7,700 from the sale of land. Reconcile a net income of $115,400 to net cash flow from operating activities