Santana Rey, owner of Business Solutions, decides to prepare a statement of cash flows for her business using the following financial data. 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 $26,000 to the business in exchange for additional stock in the first quarter of 2022 and has received $4,000 in cash dividends. Note: Amounts to be deducted should be indicated with a minus sign