Toric Company listed the et changes the past year as Tollows Debits Credits Credits by: Debits by 139,600 Cash 170,300 Accounts receivable 63,200 Inventory Prepaid expenses 4,600 Long-term loans to subsidiaries 81,000 Long-term investments 98,000 Plant and equipment 257,000 65,300 Accumulated depreciation Accounts payable 49,100 Accrued liabilities 5,100 Income taxes payable 9,600 204,000 Bonds payable Common stock 126,000 76,400 Retained earnings 674,600 674,600 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 $35,400. The equipment originally cost $160,900 and it had $126,500 in accumulated depreciation at the time of sale. c. Cash dividends of $10,300 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: Beginning Ending Plant and equipment 2,940,000 3,197,000 Accumulated depreciation 989,000 1,054,300 e. The balance in the Cash account at the beginning of the year was $109,100; 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