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

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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 $34,000 to the
business in exchange for additional stock in the first quarter of
2022 and has received $3,900 in cash
dividends. (Amounts to be deducted should be indicated
with a minus sign.)