Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: 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 $35,400. The equipment originally cost $160,400 and it had $126,200 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: 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 negativ amounts.)