14-11 Missing Data; Statement of Cash Flows [LO14-1, LO14-2] Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Cash Debits > Credits by: Credits > Debits by: $128,500 Accounts receivable 170,800 Inventory Prepaid expenses Long-term loans to subsidiaries $ 83,400 4,900 106,000 Long-term investments 94,000 Plant and equipment 269,000 Accumulated depreciation Accounts payable 65,900 49,900 Accrued liabilities 5,500 Income taxes payable 9,400 Bonds payable 401,000 Common stock Retained earnings 129,000 76,300 $796,800 $796,800 The following additional information is available about last year's activities: a. Net income for the year was $ ?. b. The company sold equipment during the year for $35,000. The equipment originally cost $160,600 and it had $126,900 in accumulated depreciation at the time of sale. c. Cash dividends of $10,800 were declared and paid during the year. d. The beginning and ending balances in the Plant and Equipment and Accumulated Depreciation accounts are given below: Plant and equipment Accumulated depreciation Beginning $2,927,000 Ending $3,196,000 $ 990,300 $1,056,200 e. The balance in the Cash account at the beginning of the year was $109,200; the balance at the end of the year was $? f. If data are not given explaining the change in an account, make the most reasonable assumption as to the cause of the change. Required: Using the indirect method, prepare a statement of cash flows for the year. (List any deduction in cash and cash outflows as negative amounts.) Operating activities: Investing activities: Financing activities: Yoric Company Statement of Cash Flows Beginning cash and cash equivalents Ending cash and cash equivalents 0 0 0 0 0 $ 0