Adjustments to net incomeindirect method

Omni Corporation's accumulated depreciationequipment account increased by $5,400 while $3,500 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 $4,100 from the sale of investments.

Reconcile a net income of $60,800 to net cash flows from operating activities. $?