Cash Flow Statement Preparation (Indirect Method): Prepare a cash flow statement for Coca-Cola Company for the year ended December 31, 2023, using the indirect method, with the following information:

• Net Income: $10 million
• Depreciation Expense: $2 million
• Increase in Accounts Receivable: $1 million
• Decrease in Inventory: $500,000
• Increase in Accounts Payable: $700,000