Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Debits Credits Credits by: Debits by: 152,100 Cash 170,500 Accounts receivable 63,100 Inventory Prepaid expenses 4,100 Long-term loans to subsidiaries 90,000 Long-term investments 96,000 261,000 Plant and equipment 65,900 Accumulated depreciation Accounts payable 49,700 Accrued liabilities 5,100 Income taxes payable 9,000 Bonds payable 207,000 Common stock 129,000 Retained earnings 75,100 688,800 688,800 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 $35,300. The equipment originally cost $160,700 and it had $126,500 in accumulated depreciation at the time of sale. c. Cash dividends of $10,400 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: Ending Beginning 2,933,000 3,194,000 Plant and equipment 989,600 1,055,500 Accumulated depreciation e. The balance in the Cash account at the beginning of the year was $109,400; 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