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 $42,800 7,800 6,800 10,800 3,800 Gain on sale of machinery Cash received from sale of machinery Increase in accounts payable Net income Decrease in accounts receivable $ 2,700 10,900 2,900 51,000 5,800 VPI CO. Statement of Cash Flows (Indirect Method) For Current Year Ended December 31 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense Gain on sale of machinery Changes in current operating assets and liabilities Decrease in accounts receivable Increase in inventory Increase in accounts payable $ 0 Cash flows from investing activities 0 Cash flows from financing activities 0 $ 0 0