w.com/ilm/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLoca... a 8 eBook 34 Show Me How Calculator E Print Item Adjustments to Net Income-Indirect Method Kingston Corporation's accumulated depreciation-equipment account increased by $9,400, while $6,100 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 $7.200 from the sale of land. Reconcile a net income of $107,100 to net cash flow from operating activities. $