Adjustments to Net Income-Indirect Method Kingston Corporation's accumulated depreciation equipment account increased by $6,800, while $4,400 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 $5,100 from the sale of
land.
Reconcile a net income of $76,800 to net cash flow from operating activities.

Adamson company manufactures four lines of garden tools. as a result of an activity analysis, the accounting department has identified eight activity cost pools. each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. classify each of the following activities or costs as either unit-level, batch-level, product-level, or facility-level. activities (a) machining parts. (b) product design. (c) plant maintenance. (d) machine setup. (e) assembling parts. (f) purchasing raw materials. (g) property taxes. (h) painting.