eBook Show Me How Calculator Adjustments to Net Income Indirect Method Congress Corporation's accumulated depreciation equipment account increased by $8.900 while $5,800 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 again of $6,800 from the sale of investments Reconcile a net income of $100,900 to net cash flow from operating activities