Use the following data to prepare a statement of cash flows for the year ended December 31 using the indirect method. Cash balance at prior year-end $ 8,000 Increase in wages payable 300 Depreciation expense 800 Gain on sale of equipment 400 Net income 4,600 Cash received from issuing stock 1,600 Cash received from sale of equipment 1,900 Cash paid for dividends 200 Increase in prepaid expenses 1,000 Decrease in accounts receivable 600