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

	Debits > Credits by:	Credits > Debits by:
Cash	$ 132,100
Accounts receivable	170,700
Inventory		$ 83,900
Prepaid expenses		4,800
Long-term loans to subsidiaries		117,000
Long-term investments	93,000
Plant and equipment	288,000
Accumulated depreciation		65,800
Accounts payable		48,400
Accrued liabilities	5,800
Income taxes payable		9,900
Bonds payable		403,000
Common stock	120,000
Retained earnings		76,800
	$ 809,600	$ 809,600

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 $35,800. The equipment originally cost $160,200 and it had $126,000 in accumulated depreciation at the time of sale.
3. Cash dividends of $10,600 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	$ 2,906,000	$ 3,194,000
Accumulated depreciation	$ 984,700	$ 1,050,500

5. The balance in the Cash account at the beginning of the year was $109,900; the balance at the end of the year was $ ? .

6. 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.)