Yoric Company listed the net changes in its balance sheet accounts for the past year as follows:

	Debits > Credits by:		Credits > Debits by:
Cash and cash equivalents	$	87,600
Accounts receivable		170,900
Inventory			$	83,200
Prepaid expenses				4,500
Long-term loans to subsidiaries				106,000
Long-term investments		100,000
Plant and equipment		299,000
Accumulated depreciation				65,600
Accounts payable				49,500
Accrued liabilities		5,800
Income taxes payable				9,300
Bonds payable				404,000
Common stock		125,000
Retained earnings				75,200
	$	792,800	$	792,800

The following additional information is available about last years activities:

1. Net income for the year was $ ? .
2. The company sold equipment during the year for $35,200. The equipment originally cost $160,400 and it had $126,300 in accumulated depreciation at the time of sale.
3. Cash dividends of $11,000 were declared and paid during the year.
4. The beginning and ending balances in the Plant and Equipment and Accumulated Depreciation accounts are given below:

	Beginning		Ending
Plant and equipment	$	2,901,000	$	3,200,000
Accumulated depreciation	$	974,800	$	1,040,400

1. The balance in the Cash account at the beginning of the year was $109,300; the balance at the end of the year was $ ? .
2. 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.)