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

	Debits > Credits by:		Credits > Debits by:
Cash	$	161,000
Accounts receivable		171,000
Inventory			$	65,000
Prepaid expenses		4,700
Long-term loans to subsidiaries				85,000
Long-term investments		92,000
Plant and equipment		247,000
Accumulated depreciation				65,500
Accounts payable				49,800
Accrued liabilities		5,700
Income taxes payable				9,600
Bonds payable				205,000
Common stock				125,000
Retained earnings				76,500
	$	681,400	$	681,400

The following additional information is available about last years activities:

a.	Net income for the year was $ ? .
b.	The company sold equipment during the year for $35,100. The equipment originally cost $160,700 and it had $126,900 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:

	Beginning	Ending
Plant and equipment	$ 2,948,000	$ 3,195,000
Accumulated depreciation	$ 983,400	$ 1,048,900

e.	The balance in the Cash account at the beginning of the year was $109,300; 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.)