Adjustments to Net Income-Indirect Method Kingston Corporation's accumulated depreciation equipment account increased by $6,200 while $4,000 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 loss of $4,800 from the sale of investments. Reconcile a net income of $71,000 to net cash flow from operating activities