The following dashboard shows selected data from a company for the current year. (535) Depreciation Expense $35 Loss on Disposal of Equipment $30 Decrease in Inventory $20 (525) Cash Paid for Machinery $25 Cash Paid for Dividends $25 (515) Cash flows from operating activities Changes in current assets and current liabilities (55) Cash flows from investing activities Net Income $45 Statement of Cash Flows (Indirect Method) For Year Ended December 31 Cash flows from financing activities Cash Received from Sale of Land $30 Net increase in cash Cash balance at rior year-end Cash balance at current year-end Cash Received from Issuing Stock $40 Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash $5 Use the indirect method to prepare the statement of cash flows for the current year ended December 31. Cash balance at the prior year-end was $40. Note: Amounts to be deducted should be indicated with a minus sign. $ $ S $15 S 0 0 0 0 $25 O 535 545