Please help me figure whats missing and what's wrong with my answer

SP 16 Serial Problem Business Solutions (Indirect) (Algo) LO P2, P3 Santana Rey, owner of Business Solutions, decides to prepare a statement of cash flows for her business using the following financial data. $ 24,907 17,993 42,900 BUSINESS SOLUTIONS Income Statement For Three Months Ended March 31, 2022 Computer services revenue Net sales Total revenue Cost of goods sold $ 14,652 Depreciation expense-office equipment 390 Depreciation expense-Computer equipment 1,170 Wages expense 3,150 Insurance expense 555 Rent expense 2,275 Computer supplies expense 1,265 Advertising expense 530 Mileage expense 240 Repairs expense-Computer 950 Total expenses Net income 25,177 $ 17,723 BUSINESS SOLUTIONS Comparative Balance Sheets March 31, 2022 December 31, 2021 Assets Cash Accounts receivable Inventory Computer supplies Prepaid insurance Prepaid rent Total current assets Office equipment Accumulated depreciation-office equipment Computer equipment Accumulated depreciation-Computer equipment Total assets Liabilities and Equity Accounts payable Wages payable Unearned computer service revenue Total current liabilities Equity Common stock Retained earnings Total liabilities and equity $ 76,757 23,667 614 2,035 1,080 775 104,928 7,400 (780) 19,400 (2,340) $ 128,608 $ 54,212 5,568 0 540 1,605 775 62,700 7,400 (390) 19,400 (1,170) $ 87,940 $ 0 925 0 925 $ 1,150 530 1,900 3,580 106,000 21,683 $ 128,608 76,000 8,360 $ 87,940 Required: Prepare a statement of cash flows for Business Solutions using the indirect method for the three months ended March 31, 2022. Owner Santana Rey contributed $30,000 to the business in exchange for additional stock in the first quarter of 2022 and has received $4,400 in cash dividends. (Amounts to be deducted should be indicated with a minus sign.) Answer is not complete. BUSINESS SOLUTIONS Statement of Cash Flows (Indirect) For Quarter Ended March 31, 2022 $ 17,723 1,170 390 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense--Computer equipment Depreciation expense-Office equipment Changes in current assets and current liabilities Increase in accounts receivable Increase in computer supplies Increase in inventory Decrease in prepaid insurance Decrease in accounts payable Increase in wages payable Decrease in unearned computer service revenue (18,099) (1,495) (614) 525 (1,150) 395 (1,900) $ (3,055) Cash flows from investing activities Net cash used in investing activities Cash flows from financing activities (515) X Cash received from stock issuance 30,000 Cash paid for dividends (4,600) 25,400 $ 21,830 Cash balance at December 31, 2021 54,212 Cash balance at March 31, 2022 $ 76,042