c $2421021020$

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: Enter amounts to be deducted as negative values.

Cash balance at prior year$-$end

Increase in inventory

Depreciation expense

Cash received from issuing stock

Cash paid for dividends

$\backslash$table$[[$$$42,800,$Gain on sale of machinery,$],[7,800,$Cash received from sale of machinery,$$2,780$