4. Vox Corporation's comparative balance sheets are presented below. VOX CORPORATION Comparative Balance Sheets December 31 2017 Cash Accounts receivable Land Building Accumulated depreciation Total $ 19,300 21,200 20,000 70,000 (15,000 $115,500 2016 $ 10,000 23,000 26,000 70,000 (10,000) $119,000 Accounts payable Common stock Retained earnings Total $ 17,370 75,000 23,130 $ 30,000 69,000 20,000 $119,000 $115,500 Additional information: 1. Net income was $27,630. Dividends declared and paid were $24,500. 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 $3,900. Instructions (a) Prepare a statement of cash flows for 2017 using the indirect method. (b) Compute free cash flow