Microsoft Corporation provided the following financial data for the year 2024:

Item	Amount
Net Income	$20,000,000
Depreciation Expense	$4,000,000
Increase in Accounts Receivable	$2,000,000
Decrease in Inventory	$1,900,000
Increase in Accounts Payable	$1,800,000
Dividends Paid	$3,800,000

Prepare the cash flow statement using the indirect method for Microsoft Corporation for the year ending December 31, 2024.