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

	Debits > Credits by:	Credits > Debits by:
Cash	$ 89,200
Accounts receivable	170,500
Inventory		$ 84,700
Prepaid expenses		4,800
Long-term loans to subsidiaries		111,000
Long-term investments	98,000
Plant and equipment	313,000
Accumulated depreciation		65,200
Accounts payable		49,400
Accrued liabilities	5,500
Income taxes payable		9,500
Bonds payable		406,000
Common stock	130,000
Retained earnings		75,600
	$ 806,200	$ 806,200

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 $35,500. The equipment originally cost $160,700 and it had $126,400 in accumulated depreciation at the time of sale.
3. Cash dividends of $10,900 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	$ 2,882,000	$ 3,195,000
Accumulated depreciation	$ 979,800	$ 1,045,000

1. The balance in the Cash account at the beginning of the year was $109,300; the balance at the end of the year was $ ? .
2. 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.)