You are preparing the cash flow statement for Alphabet Inc. (Google) for the fiscal year ended December 31, 2023, based on the following information:

Requirements:

1. Net income: $25 billion
2. Depreciation and amortization expense: $10 billion
3. Increase in accounts receivable: $2 billion
4. Increase in accounts payable: $3 billion
5. Capital expenditures: $8 billion
6. Dividends paid: $5 billion

Calculate the following:

• Operating cash flow
• Investing cash flow
• Financing cash flow
• Net change in cash and cash equivalents