Yoric Company listed the net changes in its balance sheet accounts for the past year as follows Debits> Credits > Credits by: Debits by 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 $ 132,900 170,300 4,300 96,000 $ 63,100 86,000 266,000 66,000 49,000 5,400 9,000 203,000 122,000 76,800 $674,900 $674,900 The following additional information is available about last year's activities Net income for the year was $? _- The company sold equipment during the year for $35,100. The equipment originally cost $160,100 and it had $126,400 in accumulated depreciation at the time of sale a. b. 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 Ending Beginning $ 2,933,000 3,199,000 Plant and equipment Accumulated depreciation $978,500 $1,044,500 e. The balance in the Cash account at the beginning of the year was $109,600; 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.)