BE 13-2 Adjustments to Ripley Corporation's accumulated depreciation-equipment account increased $3,800 of patent amortization was recognized between balance sheet dates. There were no pu ch net income-indirect method Obj. 2 by $15,325 while ases or sales of depreciable or intangible assets during the year. In addition, the income state ment showed a gain of $22,420 from the sale of investments. Reconcile a net income of $286,900 to net cash flow from operating activities. Obj. 2