D Company has the following information related to cash flows: accumulated depreciationequipment increased by $4,000, patents decreased by $2,000 between balance sheet dates. (There were no purchases or sales of depreciable or intangible assets during the year.) the income statement showed a loss of $3,200 from the sale of investments. (Assume no changes in noncash current assets and liabilities.) Reconcile a net income of $91,000 to net cash flow from operating activities