Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Cashi 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: $ 62,700 170,900 $ 83,900 4,600 109,000 98,000 337,000 65,600 49,400 5,200 9,600 405,000 129,000 75,700 $ 802,800 $ 802,800 4 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 $35,600. The equipment originally cost $160,200 and it had $126,200 in accumulated depreciation at the time of sale. c. Cash dividends of $10,200 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: