Example $2\mathrm{.}50$: Prepare a statement of cash flows using the indirect method for the year ended December $31,2023,$ based on the following:

Net income: $$10,000$

Depreciation expense: $$1,500$

Decrease in accounts receivable: $$400$

Increase in accounts payable: $$700$

Purchase of equipment: $$2,500$

Show cash flows from operating activities, investing activities, and financing activities.