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: $ 169,600 170,700 $ 84,600 4,200 118,000 93,000 249,000 65,500 49,700 5,300 9,000 404,000 124,000 76,600 $ 811,600 $ 811,600 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 $35,800. The equipment originally cost $160,600 and it had $126,400 in accumulated depreciation at the time of sale. c. Cash dividends of $11,000 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 $ 2,948,000 Ending $ 3,197,000 $ 988,400 $ 1,053,900 e. The balance in the Cash account at the beginning of the year was $109,600; 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.