\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{l} Rojas Corporation \\ Comparative Balance Sheets \\ December 31 \end{tabular}} \\ \hline & 2022 & 2021 \\ \hline Cash & $14,300 & $10,700 \\ \hline Accounts receivable & 21,200 & 23,400 \\ \hline Land & 20.000 & 26.000 \\ \hline Buildings & 70,000 & 70,000 \\ \hline Accumulated depreciation-buildings & (15,000) & 4(10,000) \\ \hline Total & $110,500 & $120,100 \\ \hline Accounts payable & $12,370 & $31,100 \\ \hline Common stock & 75,000 & 69,000 \\ \hline Retained earnings & 23,130 & 20,000 \\ \hline Total & $110,500 & $120,100 \\ \hline \end{tabular} Additional information: 1. Net income was $22,630. Dividends declared and paid were $19,500. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,900. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign eg. 15,000, or in parenthesis e.s. (15,000)) Question 11 of 11 0.18/2 Compute free cash flow. (Enter negative amount using either a negative sign preceding the number es. 45 or parentheses e.s. (45).) Freecash flow