Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Credits > Debits by: Debits > Credits by: $ 113,800 170,500 $ 84,200 4.400 115,000 Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Long-term loans to subsidiaries Long-term investments Plant and equipment Accumulated depreciation Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings 93,000 296,000 65.300 48,500 5,700 9,900 405,000 120,000 $ 803,400 75,500 $803,400 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 $35,500. The equipment originally cost $160,900 and it had $127, 100 in accumulated depreciation at the time of sale. c. Cash dividends of $10,100 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: Plant and equipment Accumulated depreciation Beginning Ending $2,899,000 $3,195,000 $ 987,600 $ 1,052,900 e. The balance in the Cash account at the beginning of the year was $109,200; 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.) Yoric Company Statement of Cash Flows Operating activities: Investing activities: Financing activities: Beginning cash and cash equivalents Ending cash and cash equivalents