Adjustments to Net Income—Indirect Method Lighthouse Corporation's accumulated depreciation—equipment account increased by $9,200, while $5,900 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 $7,000 from the sale of investments. Reconcile a net income of $104,000 to net cash flows from operating activities. $______