Problem 15-11 (Algo) Missing Data; Statement of Cash Flows [LO15-1, LO15-2] 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 Plant and equipment Accumulated depreciation Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings Debits > Credits by: $ 71,100 170,700 Credits > Debits by: $ 83,700 4,688 110,000 97,000 334,000 65,688 49,300 5,100 9,400 400,000 121,000 76,388 $ 798,980 $ 798,980 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 $35,700. The equipment originally cost $160,100 and it had $125,600 in accumulated depreciation at the time of sale. c. Cash dividends of $10,900 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 Ending $ 3,191,000 $ 991,600 $ 1,057,200 $ 2,857,000 e. The balance in the Cash account at the beginning of the year was $109,600; 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.)