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 eanings 121,900 170,700 4,900 98,000 $63,600 83,000 272,000 65,100 48,100 5,400 9,900 207,000 120,000 76,200 $ 672,900 $672,900 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 $35,800. The equipment originally cost $160,200 and it had $125,500 in accumulated depreciation at the time of sale c. Cash dividends of $10,100 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 $ 2,919,000 3,191,000 Plant and equipment Accumulated depreciation $ 986,400 1,051,500 e. The balance in the Cash account at the beginning of the year was $109,000; the balance at the end of the year was S? 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.)