Santana Rey, owner of Business Solutions, decides to prepare a statement of cash flows for her business using the following financial data. 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 $32,000 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.)