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 $25,000 to the business in exchange for additional stock in the first quarter of 2018 and has received $4,800 in cash dividends.

Adjusted Trial Balance
Debit	Credit
$68,057
$2,800
$9,047
$5,220
$5,800
$704
$2,005
$1,110
$825
$8,000
	$800
$20,000
	$2,500
	$875
	$98,000
	$7,360
$4,800
	$25,307
	$19,240
$500
$47
$14,052
$400
$1,250
$3,250
$555
$2,475
$1,305
$600
$320
$960
$154,082	$154,082