Johnson & Johnson provided the following financial data for the year 2023:

Item	Amount
Net Income	$18,000,000
Depreciation Expense	$2,800,000
Increase in Accounts Receivable	$1,600,000
Decrease in Inventory	$1,300,000
Increase in Accounts Payable	$1,400,000
Dividends Paid	$2,600,000

Prepare the cash flow statement using the indirect method for Johnson & Johnson for the year ending December 31, 2023.