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

	Debits > Credits by:		Credits > Debits by:
Cash	$	137,100
Accounts receivable		170,100
Inventory			$	64,300
Prepaid expenses		4,800
Long-term loans to subsidiaries				81,000
Long-term investments		98,000
Plant and equipment		258,000
Accumulated depreciation				65,200
Accounts payable				48,300
Accrued liabilities		5,000
Income taxes payable				9,800
Bonds payable				207,000
Common stock				122,000
Retained earnings				75,400
	$	673,000	$	673,000

The following additional information is available about last years activities:

a.	Net income for the year was $ ? .
b.	The company sold equipment during the year for $35,500. The equipment originally cost $160,500 and it had $126,500 in accumulated depreciation at the time of sale.
c.	Cash dividends of $10,300 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	$ 2,939,000	$ 3,197,000
Accumulated depreciation	$ 986,100	$ 1,051,300

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.

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.)