$4.$ Financial Analysis for a Soccer Club

Imagine you are the financial manager for a top$-$tier soccer club, United FC$,$ tasked with estimating cash flow for the fiscal year ending December $31,2025.$ Here are the financial details:

$-$ Net Income: $$45,000,000($from player transfers, ticket sales, broadcasting rights, and sponsorships$)$

$-$ Depreciation Expense: $$5,000,000($for stadium maintenance, training facilities, and equipment$)$

$-$ Increase in Accounts Receivable: $$3,000,000($from outstanding payments on broadcasting rights and sponsorship deals$)$

$-$ Decrease in Inventory: $$500,000($from sales of club merchandise and kits$)$

$-$ Increase in Accounts Payable: $$4,000,000($for stadium renovations and player bonuses$)$

$-$ Purchase of New Player Contracts: $$60,000,000($to acquire new players$)$

$-$ Sale of Player Contracts: $$35,000,000($from player transfers$)$

$-$ Payment of Dividends: $$10,000,000($distributed to shareholders$)$

Calculate the cash flow for United FC$,$ categorizing it into operating, investing, and financing activities.