Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Debits > Credits by: $ 125,000 170,400 Credits > Debits by: $ 84,200 4,300 106,000 95,000 264,000 Cash and cash equivalents 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 65,300 49,700 5,700 9,700 402,000 128,000 75,500 $792,400 $ 792,400 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 $160,400 and it had $126,900 in accumulated depreciation at the time of sale. c. Cash dividends of $10,700 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 $2,930,000 $3,194,000 $ 989, 480 $1,054,700 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 $_? 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: 0 0 Investing activities: 0 Financing activities: 0 0 Beginning cash and cash equivalents Ending cash and cash equivalents S 0