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Adjustments to Net Income - Indirect Method Kingston Corporation's accumulated depreciation-equipment account increased by $6,400, whilio $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 loss of $4,900 fram the sale of investments Reconcile a net income of 572,900 to net cash flows from operobine activites