As a financial analyst for Apple Inc., you are tasked with preparing a cash flow statement for the year ended December 31, 2023. The following information is provided:

• Net income: $5,000,000
• Depreciation expense: $800,000
• Increase in accounts receivable: $300,000
• Decrease in inventory: $200,000
• Increase in accounts payable: $400,000
• Purchase of equipment: $1,200,000
• Issuance of common stock: $2,000,000
• Payment of dividends: $1,000,000

Prepare the cash flow statement for Apple Inc. using the indirect method.