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.) VPI CO. Statement of Cash Flows (Indirect Mothod) For Current Year Ended Decomber 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 Cash flows from investing activities \begin{tabular}{l} Cash flows from investing activities \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline & Cash flows from financing activities & & \\ \hline & & \\ \hline & & \\ \hline & \\ \hline \end{tabular}