\begin{tabular}{|c|c|c|} \hline \begin{tabular}{c} BUSINESS SOLUTIONS \\ Income Statement \\ For Three Months Ended March \end{tabular} & 31,2022 & \\ \hline Computer services revenue & & $24,707 \\ \hline Net sales & & 18,493 \\ \hline Total revenue & & 43,200 \\ \hline Cost of goods sold & $14,652 & \\ \hline Depreciation expense-0ffice equipment & 360 & \\ \hline Depreciation expense-Computer equipment & 1,160 & \\ \hline Wages expense & 3,050 & \\ \hline Insurance expense & 545 & \\ \hline Rent expense & 2,175 & \\ \hline Computer supplies expense & 1,245 & \\ \hline Advertising expense & 560 & \\ \hline Mileage expense & 320 & \\ \hline Repairs expense-Computer & 940 & \\ \hline Total expenses & & 25,007 \\ \hline Net income & & $18,193 \\ \hline \end{tabular} \begin{tabular}{lrr} & \begin{tabular}{c} BUSINESS SOLUTIONS \\ Comparative Balance Sheets \end{tabular} \\ & & \\ & March 31, & December 31, \\ Assets & 2022 & 2021 \\ Cash & & \\ Accounts receivable & 81,447 & $57,102 \\ Inventory & 24,267 & 5,568 \\ Computer supplies & 654 & 0 \\ Prepaid insurance & 2,095 & 500 \\ Prepaid rent & 1,040 & 1,655 \\ Total current assets & 775 & 775 \\ office equipment & 110,278 & 65,600 \\ Accumulated depreciation-0ffice equipment & 7,600 & 7,600 \\ Computer equipment & (720) & (360) \\ Accumulated depreciation-Computer equipment & 19,700 & 19,700 \\ Total assets & (2,320) & (1,160) \\ Liabilities and Equity & $134,538 & $91,380 \\ Accounts payable & & \\ Wages payable & $0 & $1,160 \\ Unearned computer service revenue & 885 & 560 \\ Total current liabilities & 0 & 1,900 \\ Equity & 885 & 3,620 \\ Common stock & & \\ Retained earnings & 112,000 & 80,000 \\ Total liabilities and equity & 21,653 & 7,760 \\ \hline \end{tabular} 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 $32,000 to the business in exchange for additional stock in the first quarter of 2022 and has received $4,300 in cash dividends. Note: Amounts to be deducted should be indicated with a minus sian