Yoric Company listed the net changes in its balance sheet accounts for the past year as follows:

	Debits > Credits by:		Credits > Debits by:
Cash	$	159,800
Accounts receivable		170,700
Inventory			$	85,000
Prepaid expenses		4,600
Long-term loans to subsidiaries				119,000
Long-term investments		97,000
Plant and equipment		247,000
Accumulated depreciation				65,800
Accounts payable				49,000
Accrued liabilities		5,600
Income taxes payable				9,600
Bonds payable				403,000
Common stock		123,000
Retained earnings				76,300
	$	807,700	$	807,700

The following additional information is available about last years activities:

1. Net income for the year was $ ? .
2. The company sold equipment during the year for $35,300. The equipment originally cost $160,500 and it had $126,300 in accumulated depreciation at the time of sale.
3. Cash dividends of $10,000 were declared and paid during the year.
4. The beginning and ending balances in the Plant and Equipment and Accumulated Depreciation accounts are given below:

	Beginning		Ending
Plant and equipment	$	2,949,000	$	3,196,000
Accumulated depreciation	$	981,100	$	1,046,900

5. The balance in the Cash account at the beginning of the year was $109,400; the balance at the end of the year was $ ? .
6. 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 Beginning cash and cash equivalents Ending cash and cash equivalents