Prepare a cash flow statement for Johnson & Johnson for the year ended December 31, 2026, using the following data:

• Net Income: $7,000,000
• Depreciation Expense: $1,500,000
• Changes in working capital:
  • Accounts Receivable: $300,000 increase
  • Inventory: $200,000 decrease
  • Accounts Payable: $150,000 increase
  • Prepaid Expenses: $100,000 decrease

Analyze the cash flow from operating activities, investing activities, and financing activities.