Adjustments to Net IncomeIndirect Method

Omni Corporation's accumulated depreciationequipment account increased by $9,900, while $6,400 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 $7,600 from the sale of land.

Reconcile a net income of $112,900 to net cash flow from operating activities.