Adjustments to Net IncomeIndirect Method Omni Corporation's accumulated depreciationequipment account increased by $7,700, while $5,000 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 $5,800 from the sale of investments. Reconcile a net income of $87,100 to net cash flow from operating activities. $