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

Item	Amount
Net Income	$21,000,000
Depreciation Expense	$4,400,000
Increase in Accounts Receivable	$2,100,000
Decrease in Inventory	$1,950,000
Increase in Accounts Payable	$1,900,000
Dividends Paid	$3,900,000

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