Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Credits > Debits by: Debits > Credits by: $ 71,900 171,000 $ 84,600 4,800 110,000 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 95,000 339,000 65,200 49,800 5,900 9,700 406,000 124,000 76,700 $806,800 $ 806, 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 $35,000. The equipment originally cost $160,100 and it had $126,900 in accumulated depreciation at the time of sale. c. Cash dividends of $10,400 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 $2,859,000 $3,198,000 $ 986,700 $1,051,900 e. The balance in the Cash account at the beginning of the year was $109,600; 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: 0 Financing activities: o Financing activities: 0 0 Beginning cash and cash equivalents Ending cash and cash equivalents $ 0