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

	Debits > Credits by:	Credits > Debits by:
Cash	$ 143,700
Accounts receivable	170,900
Inventory		$ 84,300
Prepaid expenses		4,800
Long-term loans to subsidiaries		119,000
Long-term investments	97,000
Plant and equipment	272,000
Accumulated depreciation		65,200
Accounts payable		48,200
Accrued liabilities	5,800
Income taxes payable		10,000
Bonds payable		407,000
Common stock	125,000
Retained earnings		75,900
	$ 814,400	$ 814,400

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 $35,200. The equipment originally cost $160,900 and it had $127,700 in accumulated depreciation at the time of sale.
3. Cash dividends of $10,500 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	$ 2,924,000	$ 3,196,000
Accumulated depreciation	$ 986,900	$ 1,052,100

1. The balance in the Cash account at the beginning of the year was $109,700; 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.)