Omni Corporation's accumulated depreciationequipment account increased by $9,600, while $6,200 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 $7,300 from the sale of land.

Reconcile a net income of $109,600 to net cash flow from operating activities.