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: $ 79,700 170,600 $ 83,700 4,700 108,000 90,000 329,000 65,400 49,200 5,700 9,000 403,000 125,000 77,000 $ 800,000 $ 800,000 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 $35,200. The equipment originally cost $160,500 and it had $126,800 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: Plant and equipment Accumulated depreciation Beginning $ 2,864,000 $980,800 Ending $3,193,000 $ 1,046,200 e. The balance in the Cash account at the beginning of the year was $109,400; 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: 0 0 0 Financing activities: