ABC Corp wants to prepare its Cash Flow Statement for the year ended December 31, 2023. The following information is available:

• Net Income: $150,000
• Depreciation Expense: $20,000
• Increase in Accounts Receivable: $30,000
• Increase in Inventory: $25,000
• Decrease in Accounts Payable: $15,000
• Capital Expenditures: $50,000
• Dividends Paid: $20,000

Prepare the Cash Flow Statement for ABC Corp and analyze its cash flow activities.