Prepare a detailed cash flow statement for Alibaba Group for the year ended December 31, 2023.

Item	Amount ($)
Net Income	200,000
Depreciation Expense	40,000
Amortization Expense	25,000
Increase in Accounts Receivable	20,000
Increase in Inventory	25,000
Increase in Accounts Payable	15,000
Purchase of Equipment	70,000
Issuance of Common Stock	80,000
Payment of Dividends	30,000

Question:

Using the given data, prepare the detailed cash flow statement for Alibaba Group for the year ended December 31, 2023. Classify the cash flows into operating, investing, and financing activities.