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Question - Congress Corporation's accumulated depreciation-equipment account increased by $3,900, while $2,500 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 $3,000 from the sale of investments. Reconcile a net income of $44,100 to net cash flows from operating activities.
Eastlund Corporation's accumulated depreciation-equipment account increased by $6,320, while $2,450 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 $13,510 from the sale of investments. Reconcile a net income of $126,300 to net cash flows from operating activities.
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