As an auditor for Alphabet Inc., you are asked to verify the cash flow from operating activities for the year 2023. The following information is provided:

• Net income: $4,000,000
• Depreciation expense: $600,000
• Increase in accounts receivable: $200,000
• Decrease in inventory: $100,000
• Increase in accounts payable: $300,000
• Decrease in accrued liabilities: $60,000

Calculate the cash flow from operating activities using the indirect method for Alphabet Inc. for the year 2023.