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 contrlbuted $27,000 to the business in exchange for additional stock in the first quarter of 2022 and has recelve $4.400 in cash dividends. Note: Amounts to be deducted should be indicated with a minus sign