Use the following information of VPI Company 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 $ 43,200 Gain on sale of machinery 8,200 Cash received from sale of machinery 7,200 Increase in accounts payable 11,200 Net income 4,200 Decrease in accounts receivable $2,800 11,100 3,100 55,000 6,200