Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Credits > Debits by: Debits > Credits by: $ 96,900 170,600 $ 83,200 4,000 106,000 93,000 299,000 Cash and cash equivalents 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 65,900 49,900 5,600 9,400 403,000 125,000 76,700 $794,100 $ 794,100 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 $35,500. The equipment originally cost $160,700 and it had $127,100 in accumulated depreciation at the time of sale. c. Cash dividends of $10,100 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 Ending $2,896,000 $3,195,000 $ 990, 700 $1,056,600 e. The balance in the Cash account at the beginning of the year was $109,400; 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. 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.) Yoric Company Statement of Cash Flows Operating activities: 0 0 Investing activities: Investing activities: 0 Financing activities: 0 0 Beginning cash and cash equivalents Ending cash and cash equivalents $ 0