Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Cash Accounts receivable Inventory Debits > Credits by: Credits > Debits by: $ 60,300 170,100 $ 84,300 Prepaid expenses Long-term loans to subsidiaries 4,900 100,000 Long-term investments 92,000 Plant and equipment 333,000 Accumulated depreciation Accounts payable 65,100 48,400 Accrued liabilities 5,600 Income taxes payable 9,300 Bonds payable 407,000 Common stock 125,000 Retained earnings $ 790,900 76,800 $790,900