Conduct a cash flow analysis for Tesla, Inc. for the year ended December 31, 2026, using the following data:

• Net Income: $5,000,000
• Depreciation Expense: $1,200,000
• Changes in working capital:
  • Accounts Receivable: $300,000 increase
  • Inventory: $200,000 decrease
  • Accounts Payable: $150,000 increase
  • Prepaid Expenses: $100,000 decrease

Prepare the cash flow from operating activities section and discuss the company's cash position.