solve this and pictures have all the choices

Use the following information of VPI Co to prepare a statement of cash flows for the year ended December 31 using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Cash balance at prior year-end Increase in inventory Depreciation expense Cash received from issuing stock Cash paid for dividends $41, 400 6,400 5, 400 9.400 2,400 Gain on sale of machinery machinery Cash received from sale of machinery Increase in accounts payable Net income Decrease in accounts receivable $ 2,350 10, 200 2,200 37,000 1.100 VP CO. Statement of Cash Flows (Indirect Method) For Current Year Ended December 31 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and abilities Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities Cash Cash paid for dividends Cash received from customers Cash received from issuing stock Cash flows from financing activities For current Tear Ended December 31 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash 54:11 Changes in current operating assets and liabilities Cash received from customers Cash received from issuing stock Cash received from sale of machinery Cleaning expense Decrease in accounts payable Decrease in accounts receivable Cash flows from financing activities For Current Year Ended December 31 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities Decrease in accounts payable Decrease in accounts receivable Decrease in inventory Depreciation expense Gain on sale of machinery Cash flows from financing activities T, 12 au 1 SdVed adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities On Jure Cry Increase in accounts payable Increase in inventory Office supplies Rent expense Telephone expense Cash flows from financing activities