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 $ 42,200

Gain on sale of machinery $ 2,550

Increase in inventory 7,200

Cash received from sale of machinery 10,600

Depreciation expense 6,200

Increase in accounts payable 2,600

Cash received from issuing stock 10,200

Net income 45,000

Cash paid for dividends 3,200

Decrease in accounts receivable 5,200

Please answer with a proper table.