Microsoft Corporation provided the following financial data for the year 2023:

Item	Amount
Net Income	$19,000,000
Depreciation Expense	$3,00,000
Increase in Accounts Receivable	$1,800,000
Decrease in Inventory	$18,00,000
Increase in Accounts Payable	$1,00,000
Dividends Paid	$3,600,000

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