Yoric Company listed the net changes in its balonce sheet accounts for the past year as follows: The following additional informotion is available about last year's activitios a. Net income for the year was $7 b. The company sold equpment during the year for $35,600. The equement originaly cost $160,400 and it had $125,900 in occumuloted depreciation ot the time of sale c. Cash dividends of $10.400 were declared and poid daring the yeat d. The beginning and ending bolances in the Plant and Equpment and Accumulated Depreciatian accounts are given below e. The bolance in the Cash account at the beginning of the year was $109,800, the balance at the ond of the year was $.? fif data are not given explaining the change in an account, make the most reasonable assumption as to the couse of the change. Required: Using the indirect method, prepare a statement of cash flows for the year. (List any deduction in cash and cosh outfiows as negative omounts.)