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 $ 10,000 Increase in wages payable Depreciation expense 500 1,000 Gain on sale of equipment Net income 600 6,600 Cash received from issuing stock 3,600 Cash received from sale of equipment 3,900 Cash paid for dividends 400 Increase in prepaid expenses 3,000 Decrease in accounts receivable 800 Statement of Cash Flows (Indirect Method) Cash flows from operating activities For Current Year Ended December 31 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 flows from investing activities Cash flows from financing activities