Prepare a detailed cash flow statement for Pfizer Inc. for the year ended December 31, 2023.

Item	Amount ($)
Net Income	250,000
Depreciation Expense	50,000
Amortization Expense	30,000
Increase in Accounts Receivable	25,000
Increase in Inventory	30,000
Increase in Accounts Payable	20,000
Purchase of Equipment	100,000
Issuance of Common Stock	90,000
Payment of Dividends	40,000

Question:

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