Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Credits > Debits by: Debits > Credits by: $ 147,100 170,900 $ 83,100 4,700 110,000 Cash and cash equivalents 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 97,000 252,000 65,200 49,500 5,000 9,300 406,000 122,000 75,600 $798,700 $ 798,700 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 $35,600. The equipment originally cost $160,700 and it had $126,800 in accumulated depreciation at the time of sale. c. Cash dividends of $10,200 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: 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 $35,600. The equipment originally cost $160,700 and it had $126,800 in accumulated depreciation at the time of sale. c. Cash dividends of $10,200 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 $2,939,000 $3,191,000 $ 977,500 $1,042,700 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.) Yoric Company Statement of Cash Flows Operating activities: 0 0 Investing activities: 0 Financing activities: 0 0 Beginning cash and cash equivalents Ending cash and cash equivalents $ 0