CALCULATOR Practice Exercise 2 Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $14,900 Accounts receivable 21,500 Land 19,700 Buildings 70,100 Accumulated depreciation-buildings (14,800) Total $111,400 2019 $10,400 23,400 25,900 70,100 (10,700) $119,100 Accounts payable Common stock Retained earnings Total $12,100 75,400 23,900 $111,400 $28,300 73,600 17,200 $119,100 Additional information: 1. Net income was $22,400. Dividends declared and paid were $15,700. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,900. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow w parenthesie en/1500) CALCULAT ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to CALCULATOR LINK TO TEXT LINK TO TEXT Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g Free cash flows