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

	Debits > Credits by:		Credits > Debits by:
Cash	$	96,400
Accounts receivable		170,100
Inventory			$	83,200
Prepaid expenses		4,300
Long-term loans to subsidiaries				100,000
Long-term investments		90,000
Plant and equipment		296,000
Accumulated depreciation				65,200
Accounts payable				48,000
Accrued liabilities		5,500
Income taxes payable				9,600
Bonds payable				405,000
Common stock		125,000
Retained earnings				76,300
	$	787,300	$	787,300

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 $35,900. The equipment originally cost $160,400 and it had $125,900 in accumulated depreciation at the time of sale.
3. Cash dividends of $10,200 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	$	2,902,000	$	3,198,000
Accumulated depreciation	$	981,800	$	1,047,000

5. The balance in the Cash account at the beginning of the year was $109,600; 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.)