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