PLEASE HELP ASAP ! WILL LIKE AND UPVOTE !!!

I cannot seem to figure out the correct values to answer the following question. Please answer the question correctly and show work.

Thank you.

Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Cash Accounts receivable Inventory Prepaid expenses Long-term loans to subsidiaries Long-term investments i Plant and equipment Accumulated depreciation Accounts payable Accrued liabilities. Income taxes payable Bonds payable Common stock Retained earnings Debits > Credits by: Credits > Debits by: $ 129,100 170,800 $ 84,900 4,200 100,000 96,000 267,000 65,500 49,300 6,000 9,400 405,000 126,000 76,600 $ 794,900 $ 794,900 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 $160,400 and it had $127,400 in accumulated depreciation at the time of sale. c. Cash dividends of $10,200 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 $2,931,000 $ 991,900 Ending $3,198,000 $1,057,400 e. The balance in the Cash account at the beginning of the year was $109,800; 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.