Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Debits> Credits> Credits by: Debits by: 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 eanings $ 92,600 170,200 4,500 93,000 $ 63,200 81,000 303,000 65,200 49,100 5,200 9,800 203,000 122,000 75,200 $ 668,500 $668,500 The following additional information is available about last year's activities: a. Net income for the year was $ 2 b. The company sold equipment during the year for $35,200. The equipment originally cost $160,600 and it c. Cash dividends of $10,100 were declared and paid during the year ccumulated depreciation at the time of salent and it d. The beginning and ending balances in the Plant and Equipment and Accumulated Depreciation accounts are given below Plant and equipment ated Beginning $2,889,000 $3,192,000 $ 977,100 $1,042,300 nce in the Cash account at the beginning of the year was $109,400; the balance at the end of ase of the changelining the change in an account, make the most reasonable assumption as to the year was $? Required: Using the indirect method, prepare a staterment of cash flows for the year (List any deduction in cash a cash outflows as negative amounts.) Yoric Company Statement of Cash Flows Operating activities