Question - River Corporation's accumulated depreciation increased by $12,000, while patents decreased by $3,500 between consecutive 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 on sale of land of $2,500. Accounts receivable increased $5,000, inventory decreased $3,200, prepaid expenses decreased $800, and account payable increased $2,000. Reconcile a net income of $55,000 to net cash flow from operating activities.