13. Planner Corporation's comparative balance sheets are presented belovw. PLANNER CORPORATION Comparative Balance Sheets December 31 2020 $21,570 18,200 18,000 70,000 (15,000) $112,770 12,370 75,000 25,400 $112,770 2019 $10,700 23,400 26,000 70,000 (10,000) $120,100 $31,100 69,000 20,000 $120,100 Cash Accounts receivable Land Building Accumulated depreciation Total Accounts payable Common stock Retained earnings Total Additional information: 1. Net income was $27,900. Dividends declared and paid were $22,500. 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $5,900. Instruction (a) Prepare a statement of cash flows for 2020 using the indirect method. (b) Compute free cash flow