Kingston Corporation's accumulated depreciation$-$equipment account increased by $$4,900$ while $$3,200$ 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 $$3,800$ from the sale of investments.

Reconcile a net income of $$56,200$ to net cash flow from operating activities.