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, 2018 Computer services revenue $ 24,707 Net sales 18,093 Total revenue 42,800 Cost of goods sold $ 14,952 Depreciation expenseOffice equipment 340 Depreciation expenseComputer equipment 1,250 Wages expense 2,350 Insurance expense 535 Rent expense 1,675 Computer supplies expense 1,295 Advertising expense 510 Mileage expense 310 Repairs expenseComputer 920 Total expenses 24,137 Net income $ 18,663 BUSINESS SOLUTIONS Comparative Balance Sheets December 31, 2017, and March 31, 2018 Mar. 31, 2018 Dec. 31, 2017 Assets Cash $ 83,217 $ 57,732 Accounts receivable 23,867 5,468 Inventory 604 0 Computer supplies 2,035 570 Prepaid insurance 1,070 1,645 Prepaid rent 805 805 Total current assets 111,598 66,220 Office equipment 7,600 7,600 Accumulated depreciationOffice equipment (680 )(340 ) Computer equipment 19,500 19,500 Accumulated depreciationComputer equipment (2,500 ) (1,250 ) Total assets $ 135,518 $ 91,730 Liabilities and Equity Accounts payable $ 0 $ 1,180 Wages payable 895 590 Unearned computer service revenue 0 1,800 Total current liabilities 895 3,570 Equity Common stock 112,000 80,000 Retained earnings 22,623 8,160 Total liabilities and equity $ 135,518 $ 91,730 Required: Prepare a statement of cash flows for Business Solutions using the indirect method for the three months ended March 31, 2018. Owner Santana Rey contributed $32,000 to the business in exchange for additional stock in the first quarter of 2018 and has received $4,200 in cash dividends. (Amounts to be deducted should be indicated with a minus sign.)