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

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 $$31,000$ to the business in exchange for additional stock in the first quarter of $2022$ and has received

$$3,900$ in cash dividends.

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