E13-7 Meera Company's comparative statements of financial position are presented below. Prepare statement of cash flows and compute free cash flow: (LO3,4) Additional information: 1. Net income was 22,630. Dividends declared and paid were 19,500. 2. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for 5,000. Instructions (a) Prepare a statement of cash flows for 2014 using the indirect method. (b) Compute free cash flow