Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Credits > Debits by: Debits) Credits by: $ 152,300 170,700 $ 84,500 4,600 107,880 97.000 249,000 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 55,700 49,500 5,800 9,380 404, eee 126,000 76.200 $ 888,800 $ Bee, 800 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 $35 700 The equipment originally cost $160,600 and it had $126,500 in accumulated depreciation at the time of sale. 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 52,941,000 $ 979,200 Ending $ 3,190,000 $ 1,844,900 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 $_7 filf 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.) Toric Company Statement of Cash Flows Operating activities: 0 0 Investing activities: 0 Financing activities: o 0 Beginning cash and cash equivalents Ending cash and cash equivalents S 0