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 $25,000 to the business in exchange for additional stock in the first quarter of 2022 and has received $4,800 in cash dividends. Note: Amounts to be deducted should be indicated with a minus sign. Santana Rey, owner of Business Solutions, decides to prepare a statement of cash flows for her business using the following financial data. \begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|c|}{ Statement of Cash Flows (Indirect) } & \\ \hline Cash flows from operating activities & $18,833 & \\ \hline Net income & & \\ \hline Adjustments to reconcile net income to net cash provided by operating activities & 1,250 & \\ \hline Income statement items not affecting cash & 400 & \\ \hline Depreciation expense_Computer equipment & & \\ \hline Depreciation expense_Office equipment & & \\ \hline Changes in current assets and current liabilities & & \\ \hline Decrease in accounts payable & & \\ \hline Decrease in prepaid insurance & & \\ \hline Decrease in unearned computer service revenue & & \\ \hline Increase in accounts receivable & & \\ \hline Increase in computer supplies & & \\ \hline Increase in inventory & & \\ \hline Increase in wages payable & & \\ \hline & & \\ \hline Net cash used by operating activities & & \\ \hline Cash flows from investing activities & & \\ \hline Net cash used in investing activities & & \\ \hline \end{tabular}