ent Exercise 13-7 (Part Level Submission) Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2017 2016 $15,000 Cash Accounts receivable Land Buildings Accumulated depreciation--buildings5 21,100 19,700 70,000 5,300) (10,700) $10,700 23,900 25,900 70,000 Total $110,500 $119,800 Accounts payable Common stock Retained earnings $11,90028,600 72,300 18,900 $110,500 119,800 75,400 23,200 Total Additional information: 1. Net income was $22,900. Dividends declared and paid were $18,600. 2. No noncash investing and financing activities occurred during 2017 3. The land was sold for cash of $4,900. Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts parenthesis e.g, (15,000))