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

	Debits > Credits by:		Credits > Debits by:
Cash and cash equivalents	$	126,300
Accounts receivable		170,700
Inventory			$	84,500
Prepaid expenses				4,500
Long-term loans to subsidiaries				115,000
Long-term investments		99,000
Plant and equipment		273,000
Accumulated depreciation				65,200
Accounts payable				48,300
Accrued liabilities		5,300
Income taxes payable				9,700
Bonds payable				401,000
Common stock		121,000
Retained earnings				76,100
	$	799,800	$	799,800

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 $35,100. The equipment originally cost $160,300 and it had $126,700 in accumulated depreciation at the time of sale.
3. Cash dividends of $11,000 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	$	2,920,000	$	3,193,000
Accumulated depreciation	$	985,000	$	1,050,200

1. The balance in the Cash account at the beginning of the year was $109,600; 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.)