5. Using the provided data, prepare a cash flow statement for Tesla, Inc. for the year ending December 31, 2023. Include sections for operating activities (net income $150,000, depreciation $30,000, changes in working capital $25,000), investing activities (purchase of equipment $80,000, sale of investments $20,000), and financing activities (issue of shares $60,000, repayment of debt $30,000). Discuss the company’s liquidity position.