The following additional information is available about last year s activities: Net income for the year was$?. The company sold equipment during the year for $35,900 The equipment originally cost $161,000 and it had $126,400 in accumulated depreciation at the time of sale Cash dividends of $10,900 were declared and paid during the year. The beginning and ending balances in the Plant and Equipment and Accumulated Depreciation accounts are given below: The balance in the Cash account at the beginning of the year was $109,500; the balance at the end of the year was $ ?. If data are not given explaining the change in an account, make the most reasonable assumption as to the cause of the change. Using the indirect method, prepare a statement of cash flows for the year. (List any deduction in cash and