You are the forensic accountant for Procter & Gamble Co. and need to analyze the following financial data for the fiscal year ending June 30, 2023:

• Net income: $6,000,000
• Depreciation expense: $1,000,000
• Increase in accounts receivable: $400,000
• Decrease in inventory: $200,000
• Increase in accounts payable: $600,000
• Decrease in accrued liabilities: $100,000
• Purchase of equipment: $1,600,000
• Issuance of common stock: $2,400,000
• Payment of dividends: $800,000

Prepare the cash flow statement for Procter & Gamble Co. using the indirect method.