Kingston Corporation's accumulated depreciation$$equipment account increased by $$7,500$ while $$4,900$ of patent amortization was recognized between balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a loss of $$5,700$ from the sale of investments.

Reconcile a net income of $$85,400$ to net cash flows from operating activities.