Santana Rey, owner of Business Solutions, decides to prepare a statement of cash flows for her business using the following financlal 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 $$28,000$ to the business in exchange for additional stock in the first quarter of $2022$ and has recelved $$4,100$ in cash dividends.

Note: Amounts to be deducted should be indicated with a minus sign.