Santana Rey, owner of Business Solutions, decides to prepare a statement of cash flows for her business using the following financial data. BUSINESS SOLUTIONS Comparative Balance Sheets BUSINESS SOLUTIONS Comparative Balance Sheets December 31, 2019, and March 31, 2020 Mar. 31, 2020 Dec. 31, 2019 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 \begin{tabular}{rr} $81,847 & $60,022 \\ 23,667 & 4,668 \\ 654 & 0 \\ 2,055 & 570 \\ 1,100 & 1,605 \\ 775 & 775 \\ \hline 110,098 & 67,640 \\ 7,900 & 7,900 \\ (740) & (370) \\ 19,300 & 19,300 \\ (2,340) & (1,170) \\ \hline$134,218 & $93,300 \\ \hline$9 & \\ \hline 9 & $1,130 \\ \hline 945 & 510 \\ 0 & 2,200 \\ \hline 945 & 3,840 \\ \hline 111,000 & 82,000 \\ 22,273 & 7,460 \\ \hline$134,218 & $93,300 \\ \hline \end{tabular} Required: Prepare a statement of cash flows for Business Solutions using the indirect method for the three months ended March 31,2020. Owner Santana Rey contributed $29,000 to the business in exchange for additional stock in the first quarter of 2020 and has received $4,000 in cash dividends. (Amounts to be deducted should be indicated with a minus sign.)