Erbil Construction Ltd. provides the following information for the year ended December 31, 2023:

• Net Income: IQD 50,000,000
• Depreciation Expense: IQD 20,000,000
• Increase in Accounts Receivable: IQD 15,000,000
• Decrease in Inventory: IQD 10,000,000
• Increase in Accounts Payable: IQD 5,000,000 Prepare Erbil Construction Ltd.'s cash flow statement using the indirect method, highlighting the company's operating, investing, and financing activities.