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, 2022 Computer services revenue Net sales Total revenue Cost of goods sold Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Repairs expense-Computer Total expenses Net income 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 $ 14,152 370 1,190 2,550 BUSINESS SOLUTIONS Comparative Balance Sheets Wages payable Unearned computer service revenue Total current liabilities Equity Common stock Retained earnings Total liabilities and equity 515 1,975 1,225 590 250 940 $ 24,507 18,593 43,100 23,757 $ 19,343 March 31, 2022 $ 77,117 24,067 674 2,095 1,040 735 105,728 7,300 (740) 19,900 (2,380) $ 129,808 $0 905 0 905 106,000 22,903 $ 129,808 December 31, 2021 $ 57,232 5,268 0 500 1,565 735 65,300 7,300 (370) 19,900 (1,190) $ 90,940 $ 1,150 530 1,600 3,280 80,000 7,660 $ 90,940 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 $26,000 to the business in exchange for additional stock in the first quarter of 2022 and has received $4,100 in cash dividends. (Amounts to be deducted should be indicated with a minus sign.)