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.) $43.600 Cash balance at prior year-end Increase in Inventory Depreciation expense Cash received from issuing stock Cash paid for dissidends 7,600 Gain on sale of machinery Cash received from sale of machinery Increase in accounts payable Het incon Decrease in accounts receivable $ 2,000 11.30 3.300 59.000 6,60