Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Debits > Credits by: $ 119, 100 178,788 Credits > Debits by: $ 83,500 4,900 104, eee 95,00 294, eee 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 65,980 49, 108 5,188 9,600 406,00 124,000 75,900 $798, 980 $ 798,988 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 $35,300. The equipment originally cost $160,400 and it had $126,700 in accumulated depreciation at the time of sale. c. Cash dividends of $10,300 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 $2,897,000 $3,191, we $ 989,800 $1,846,700 e. The balance in the Cash account at the beginning of the year was $109,000; 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.) 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 Investing activities 0 Financing activities: 0 Beginning cash and cash equivalents Ending cash and cash equivalents