2019 Rojas Corporation Comparative Balance Sheets December 31 Gour 2020 Cash $ 14,300 Accounts receivable 21,200 Land 20,000 Buildings 70,000 Accumulated depreciation buildings (15,000) Total ODS 00005 $110,500 Accounts payable $ 12,370 Common stock 75,000 ELS Retained earnings 23,130 001 Total $110,500 000,00 000.21 000,02 Additional information: 008,1 $ 10,700 23,400 26,000 70,000 (10,000) der $120,100 $ 31,100 69,000 20,000 $120,100 1. Net income was $22,630. Dividends declared and paid were $19,500. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,900. Instructions a. Prepare a statement of cash flows for 2020 using the indirect method. b. Compute free cash flow. Ob bomo