Santana Rey, owner of Business Solutions, decides to prepare a statement of cash flows for her business using the following financial data. BUSINESS SOLUTIONS Income Statement For Three Months Ended March 31, 2018 Computer services revenue $ 24,607 Net sales 17,993 Total revenue 42,600 Cost of goods sold $ 14,652 Depreciation expenseOffice equipment 370 Depreciation expenseComputer equipment 1,210 Wages expense 2,250 Insurance expense 515 Rent expense 2,175 Computer supplies expense 1,245 Advertising expense 530 Mileage expense 240 Repairs expenseComputer 920 Total expenses 24,107 Net income $ 18,493 BUSINESS SOLUTIONS Comparative Balance Sheets December 31, 2017, and March 31, 2018 Mar. 31, 2018 Dec. 31, 2017 Assets Cash $ 83,027 $ 59,662 Accounts receivable 23,867 4,768 Inventory 624 0 Computer supplies 2,045 530 Prepaid insurance 1,080 1,645 Prepaid rent 745 745 Total current assets 111,388 67,350 Office equipment 7,700 7,700 Accumulated depreciationOffice equipment (740 ) (370 ) Computer equipment 19,900 19,900 Accumulated depreciationComputer equipment (2,420 ) (1,210 ) Total assets $ 135,828 $ 93,370 Liabilities and Equity Accounts payable $ 0 $ 1,130 Wages payable 875 580 Unearned computer service revenue 0 1,700 Total current liabilities 875 3,410 Equity Common stock 113,000 82,000 Retained earnings 21,953 7,960 Total liabilities and equity $ 135,828 $ 93,370 Required: Prepare a statement of cash flows for Business Solutions using the indirect method for the three months ended March 31, 2018. Owner Santana Rey contributed $31,000 to the business in exchange for additional stock in the first quarter of 2018 and has received $4,500 in cash dividends. (Amounts to be deducted should be indicated with a minus sign.)