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 41,000 Gain on sale of machinery $ 2,250 Increase in inventory 6,000 Cash received from sale of machinery 10,000 Depreciation expense 5,000 Increase in accounts payable 2,000 Cash received from issuing stock 9,000 Net income 33,000 Cash paid for dividends 2,000 Decrease in accounts receivable 4,000 VPI COMPANY Statement of Cash Flows (Indirect Method) For Current Year Ended December 31 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities $ 0 Cash flows from investing activities 0 Cash flows from financing activities 0 0 $ $ 0