Use the following information of VPI Company to prepare a statement of cash flows for the year ended December 31 using the indirect method. Note: 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 $ 40,600 5,600 4,600 8,600 Net income 1,600 Decrease in accounts receivable Gain on sale of machinery Cash received from sale of machinery Increase in accounts payable $ 2,150 9,800 1,800 29,000 3,600