Yon Company isted the net changes in its balance sheet accounts for the past year as follows: Credits Debit by Credits: $97.200 270.100 Lots receivable $ 84,000 4,200 107.000 Loters loans to subsidiaries Les investe at durant ated depreciation Lects payable Accued Bittes 95,00 300.000 65,500 49.00 ces.ee payable Coron stock and warnings 125. 7b2ee 5881, rue 5381,70 The following additional information is available about fast year's activities a. Net Income for the year was $_2_ D. The company cold equipment during the year for $35,200. The equipment originally cost $161.000 and it hod $127.800 accumulated depreciation at the time of sale C Cash dividends of $10700 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 supert accumulated depreciation thand 32,884,53, 192,00 3385,000 $1,050, see tadt cated depreciation becnie En 12.53.192.00 385.51.050.500 e. The balance in the Cash account at the beginning of the year was $109,700, the balance at the end of the year was $ t it dota 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: Yolo Company Statenent of Cash Flows Operating activities Investing activities Financing activities Beginning cash and cash equivalents Ending cash and cash equivalents $