As an accountant for Apple Inc., you need to prepare a cash flow statement for the year ended December 31, 2023. The following information is provided:

• Net income: $8,000,000
• Depreciation expense: $1,200,000
• Increase in accounts receivable: $500,000
• Decrease in inventory: $300,000
• Increase in accounts payable: $600,000
• Purchase of equipment: $2,000,000
• Issuance of common stock: $4,000,000
• Payment of dividends: $2,000,000

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