Prepare a statement of cash flows for Tesla, Inc. for the fiscal year ending December 31, 2023. Use the indirect method and include operating, investing, and financing activities. Given:

• Net Income: $20,000,000
• Depreciation Expense: $5,000,000
• Sale of Equipment: $3,000,000
• Purchase of Investments: $10,000,000
• Dividends Paid: $2,000,000

Ensure accuracy in classifying cash flows and reconcile the ending cash balance with the balance sheet.