Yoric Company listed the net changes in its balance sheet accounts for the past year as follows Debits Credits Credits by: Debits by 126,900 Cash Accounts receivable 170,100 64,200 Inventory Prepaid expenses 4,000 Long-term loans to subsidiaries 81,000 93,000 276,000 66,000 Long-term investments Plant and equipment Accumulated depreciation Accounts payable 48,000 Accrued liabilities 5,500 Income taxes payable 9,300 206,000 Bonds payable Common stock 126,000 75,000 Retained earnings 675,500 675,500 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 $35,000. The equipment originally cost $160,400 and it had $127,300 in accumulated depreciation at the time of sale. c. Cash dividends of $10,100 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 2,915,000 3,191,000 989,200 1,055,200 Accumulated depreciation e. The balance in the Cash account at the beginning of the year was $109,200; 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.)