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Adjustments to Net IncomeIndirect Method Lighthouse Corporation's accumulated depreciation equipment account increased by $4,800, while $3,100 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 $3,600 from the sale of land. Reconcile a net income of $54,400 to net cash ow from Opening idivis