As the forensic accountant for JPMorgan Chase & Co., you need to analyze the following financial data for the fiscal year ending December 31, 2023:

• Net income: $25,000,000
• Depreciation expense: $3,000,000
• Increase in accounts receivable: $1,500,000
• Decrease in inventory: $1,000,000
• Increase in accounts payable: $2,000,000
• Decrease in accrued liabilities: $500,000

Prepare the cash flow statement for JPMorgan Chase & Co. using the indirect method.