Adjustments to net income-indirect method Printem Omni Corporation's accumulated depreciation-equipment account increased by $6,500 while $4,200 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 $5,000 rom the sale of investments. Reconcile a net income of $74,300 to net cash flows from operating activities.