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 $ 42,200 Gain on sale of machinery 7,200 Cash received from sale of machinery 6,200 Increase in accounts payable 10,200 Net income 3,200 Decrease in accounts receivable VPI COMPANY Statement of Cash Flows (Indirect Method) Cash flows from operating activities For Current Year Ended December 31 Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash $ 2,550 10,600 2,600 45,000 5,200 Changes in current operating assets and liabilities