Problem 12-11A Missing Data; Statement of Cash Flows [LO12-1, L012-2] Yoric Company listed the net changes in its balance sheet accounts for the past year as follows Debits Credits Credits by: Debits by: 105,900 Cash Accounts receivable 170,300 64,900 Inventory Prepaid expenses 4,700 81,000 Long-term loans to subsidiaries 97,000 Long-term investments 300,000 Plant and equipment Accumulated depreciation 65.100 49,700 Accounts payable 5,500 Accrued liabilities 9,500 Income taxes payable 209,000 Bonds payable Common stock 128,000 Retained earnings 76,200 683,400 $683,400 The following additional information is available about last year's activities: a. Net income for the year was The company sold equipment during the year for $35,900. The equipment originally cost had $126,100 in accumulated depreciation at the time of sale. c. Cash dividends of $10,200 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 2,893,000 3,193,000 Plant and equipment 981,500 1,046,600 Accumulated depreciation e. The balance in the Cash account at the beginning of the year was $109,900; 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