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

Using the indirect method, prepare a statement of cash flows for the three months ended March 31, 2022. The owner contributed $33,000 to the business in exchange for additional stock in the first quarter of 2022 and has received $4,600 in cash dividends. (Amounts to be deducted should be indicated with a minus sign.)