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

	Debits > Credits by:	Credits > Debits by:
Cash	$ 63,000
Accounts receivable	171,000
Inventory		$ 83,700
Prepaid expenses		4,800
Long-term loans to subsidiaries		102,000
Long-term investments	95,000
Plant and equipment	339,000
Accumulated depreciation		65,800
Accounts payable		49,900
Accrued liabilities	5,200
Income taxes payable		9,400
Bonds payable		402,000
Common stock	121,000
Retained earnings		76,600
	$ 794,200	$ 794,200

The following additional information is available about last years activities:

Net income for the year was $ ? .

The company sold equipment during the year for $35,500. The equipment originally cost $160,500 and it had $126,700 in accumulated depreciation at the time of sale.

Cash dividends of $10,100 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	$ 2,851,000	$ 3,190,000
Accumulated depreciation	$ 978,700	$ 1,044,500

The balance in the Cash account at the beginning of the year was $109,200; 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. (List any deduction in cash and cash outflows as negative amounts.)