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 shouid be indicated by a minus sign.) \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ VPI COMPANY } \\ \hline Cash flows from operating activities & For Current Year Ended December 31 \\ \hline Adjustments to reconcile net income to net cash provided by operating activities \\ \hline Income statement items not affecting cash \\ \hline \\ \hline \\ \hline Changes in current operating assets and liabilities \\ \hline \end{tabular} Cash flows from investing activities Cash flows from financing activities