Problem 2 - Adjustments to Net Income Western Corporation's accumulated depreciation-equipment account increased by $6,250, while $2,000 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 gain of $17,500 from the sale of investments. Reconcile a net income of $134,000 to net cash flows from operating activities