Problem 13-11 Missing Data; Statement of Cash Flows (LO13-1, LO13-2) Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Debits > Credits by: $ 71,700 170,200 Credits > Debits by: $ 83,800 4,300 117,000 91,000 338,000 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 65,900 49,400 5,800 9,300 409,000 129,000 75,600 $810,000 $ 810,000 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 $160,300 and it had $126,100 in accumulated depreciation at the time of sale. C. Cash dividends of $10,500 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 $2,855,000 $3,193,000 $ 974,400 $1,040,300 e. The balance in the Cash account at the beginning of the year was $109,300; 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: Investing activities: Financing activities: Beginning cash and cash equivalents Ending cash and cash equivalents