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

	Debits > Credits by:		Credits > Debits by:
Cash	$	68,500
Accounts receivable		170,500
Inventory			$	63,200
Prepaid expenses		4,600
Long-term loans to subsidiaries				83,000
Long-term investments		95,000
Plant and equipment		328,000
Accumulated depreciation				65,900
Accounts payable				49,600
Accrued liabilities		5,400
Income taxes payable				9,700
Bonds payable				202,000
Common stock				122,000
Retained earnings				76,600
	$	672,000	$	672,000

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 $35,800. The equipment originally cost $160,500 and it had $126,700 in accumulated depreciation at the time of sale.
c.	Cash dividends of $10,500 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	$ 2,865,000	$ 3,193,000
Accumulated depreciation	$ 984,500	$ 1,050,400

e.	The balance in the Cash account at the beginning of the year was $109,100; 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.)