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 $ 41,400 Gain on sale of machinery $ 2,350 Increase in inventory 6,400 Cash received from sale of machinery 10,200 Depreciation expense 5,400 Increase in accounts payable 2,200 Cash received from issuing stock 9,400 Net income 37,000 Cash paid for dividends 2,400 Decrease in accounts receivable 4,400