Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: 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 Debits > Credits by: Credits > Debits by: $ 74,800 170,700. $ 83,800 4,500 106,000 95,000 326,000 65,400 49,500 5,300 127,000 9,800 403,000 76,800 $ 798,800 $ 798,800 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 $126,500 in accumulated depreciation at the time of sale. c. Cash dividends of $10,900 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: 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 $126,500 in accumulated depreciation at the time of sale. c. Cash dividends of $10,900 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 $2,870,000 $ 982,800 Ending $ 3,196,000 $ 1,048,200 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: Investing activities: Yoric Company Statement of Cash Flows Investing activities: Financing activities: Beginning cash and cash equivalents Ending cash and cash equivalents