Yoric Company listed the net changes in its balance sheet accounts for the past year as follows:

prepare a statement of cash flows for the year.

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 2 $111,500 170,800 4.500 97,000 $ 63,600 85,000 8 285,000 65,500 48.600 5,400 9,000 203,000 123,000 76,500 6 $674,200 $ 674,200