Wk 6: Ch 16.2 Assignment eBook Show Me How 5 Calculator Adjustments to Net Income-Indirect Method Lighthouse Corporation's accumulated depreciation equipment account increased by $5,100, while $3,300 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 $3,900 from the sale of land. Reconcile a net income of $57,900 to net cash flow from operating activities. Check My Work