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 Debits > Credits > Credits by: Debits by: $ 77,500 170,300 $ 83,500 4,800 109,000 100,000 322,000 65,000 49,300 5,800 9,100 403,000 Retained earnings 125,000 76,900 $ 800,600 $ 800,600 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 $160,000 and it had $126,000 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: Plant and equipment Accumulated depreciation Ending $3,197,000 Beginning $2,875,00 $ 978,200 $ 1,043,200 e. The balance in the Cash account at the beginning of the year was $109,700; the balance at the end of the year was $? 1. 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.) Operating activities: Investing activities: Yoric Company Statement of Cash Flows 0 0 + 0 Financing activities: Beginning cash and cash equivalents Ending cash and cash equivalents 0 0 0