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

	Debits > Credits by:		Credits > Debits by:
Cash	$	132,300
Accounts receivable		170,500
Inventory			$	84,400
Prepaid expenses		4,000
Long-term loans to subsidiaries				117,000
Long-term investments		90,000
Plant and equipment		278,000
Accumulated depreciation				65,800
Accounts payable				49,800
Accrued liabilities		5,500
Income taxes payable				9,500
Bonds payable				401,000
Common stock		124,000
Retained earnings				76,800
	$	804,300	$	804,300

The following additional information is available about last years activities:

Net income for the year was $ ? .

The company sold equipment during the year for $35,400. The equipment originally cost $160,200 and it had $126,700 in accumulated depreciation at the time of sale.

Cash dividends of $10,100 were declared and paid during the year.

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	$	3,193,000
Accumulated depreciation	$	985,900	$	1,051,700

The balance in the Cash account at the beginning of the year was $109,900; the balance at the end of the year was $ ? .

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.)

Yoric Company
Statement of Cash Flows
Operating activities:
		0
		0
Investing activities:
		0
Financing activities:
		0
		0
Beginning cash and cash equivalents
Ending cash and cash equivalents		$0