Prepare a cash flow statement for Alphabet Inc. for the year ended December 31, 2026, using the following data:

• Net Income: $8,000,000
• Depreciation Expense: $2,000,000
• Changes in working capital:
  • Accounts Receivable: $500,000 increase
  • Inventory: $200,000 decrease
  • Accounts Payable: $300,000 increase
  • Prepaid Expenses: $100,000 decrease

Analyze the cash flow activities and operating cash flow.