Dolby Company provided the following information for the year ended December $31,2023$:

$1.$ Net Income: $$150,000$

$2.$ Depreciation Expense: $$20,000$

$3.$ Increase in Accounts Receivable: $$10,000$

$4.$ Decrease in Inventory: $$5,000$

$5.$ Increase in Accounts Payable: $$8,000$

$6.$ Purchase of Equipment: $$30,000$

$7.$ Sale of Long$-$term Investments: $$15,000$

$8.$ Payment of Dividends: $$25,000$

$9.$ Issuance of Common Stock: $$50,000$

$10.$ Cash at the beginning of the year $$100,000$

Prepare a Cash Flow Statement