$\backslash$table$[[$IKIBAN$,$ INCORPORATED$],[$Statement of Cash Flows $($Indirect Method$)],[$For Year Ended June $30,2021],[$Cash flows from operating activities,,$],[$Net income,$ $121,510,],[$Adjustments to reconcile net income to net cash provided by operating activities,,$],[$Income statement items not affecting cash,,$],[$Depreciation expense,$69,600,],[$Gain on sale of plant assets,$(3,100),],[,,],[$Changes in current operating assets and liabilities,,$],[$Increase in accounts receivable,$(19,500),],[$Decrease in prepaid expenses,,$],[$Decrease in accounts payable,,$],[$Decrease in wages payable,$(10,100),],[$Decrease in income taxes payable,$(1,500),],[,,],[,,],[,,$$ $156,910],[$Cash flows from investing activities,,$],[$Cash paid for equipment,,$],[$Cash received from sale of equipment,$11,100,],[,,],[,,11,100],[$Cash flows from financing activities,,$],[$Cash received from stock issuance,$71,000,],[$Cash paid for dividends,$(114,310),],[,,],[,,],[,,(43,310)$