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

	Debits > Credits by:	Credits > Debits by:
Cash	$ 83,200
Accounts receivable	170,500
Inventory		$ 84,900
Prepaid expenses		4,300
Long-term loans to subsidiaries		116,000
Long-term investments	94,000
Plant and equipment	335,000
Accumulated depreciation		65,700
Accounts payable		49,300
Accrued liabilities	5,700
Income taxes payable		9,700
Bonds payable		405,000
Common stock	123,000
Retained earnings		76,500
	$ 811,400	$ 811,400

The following additional information is available about last years activities:

Net income for the year was $ ? .

The company sold equipment during the year for $35,400. The equipment originally cost $160,700 and it had $126,900 in accumulated depreciation at the time of sale.

Cash dividends of $10,700 were declared and paid during the year.

The beginning and ending balances in the Plant and Equipment and Accumulated Depreciation accounts are given below:

	Beginning	Ending
Plant and equipment	$ 2,856,000	$ 3,191,000
Accumulated depreciation	$ 991,200	$ 1,056,900

The balance in the Cash account at the beginning of the year was $110,000; the balance at the end of the year was $ ? .

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.