Changes in Current Operating Assets and Liabilities Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Adjust net income of $86,900 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $ Adjustments to Net Income-Indirect Method Congress Corporation's accumulated depreciation-equipment account increased by $9,500, while $6,200 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 $7,200 from the sale of investments. Reconcile a net income of $108,000 to net cash flows from operating activities. $