Adjustments to Net Income-Indirect Method Omni Corporation's accumulated depreciation-equipment account increased by $4,200, while $2,700 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 $3,200 from the sale of investments. Reconcile a net income of $47,900 to net cash flows from operating activities