Problem 14-11 Missing Data; Statement of Cash Flows (L014-1, LO14-2] Yoric Company listed the net changes in its balance sheet accounts for the gast year as follows: Debits > Credits by: $ 96,500 170,900 Credits > Debits by: $ 83,000 4,300 114,800 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 95,000 307,000 65,400 49,200 5,900 9,900 407,000 125,000 76,100 $804.600 $804,600 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 $35,100. The equipment originally cost $160,700 and it had $126,700 in accumulated depreciation at the time of sale. C. Cash dividends of $11,000 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 $2,892,000 $3,199,000 $ 985,600 $1,651,000 e. The balance in the Cash account at the beginning of the year was $109.400; 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.) Yoric Company Statement of Cash Flows Operating activities: Investing activities: Financing activities Operating activities: Investing activities: Financing activities: Beginning cash and cash equivalents Ending cash and cash equivalents