Yoric Company listed the net changes in its balance sheet accounts for the past year as follows: Credits > Debits by: Cash 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 Debits > Credits by: $ 59,300 170,200 94,000 345,000 5,000 Plant and equipment Accumulated depreciation 127,000 $ 800,500 $ 83,400 4,300 106,000 75,400 $ 800,500 The following additional information is available about last year's activities: 65,100 49,000 9,300 408,000 a. Net income for the year was $ b. The company sold equipment during the year for $35,500. The equipment originally cost $160,100 and it had $126,600 in accumulated depreciation at the time of sale. Beginning. $ 2,853,000 $984,900 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: Ending $ 3,198,000 $ 1,050,000 e. The balance in the Cash account at the beginning of the year was $110,000; 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.