Exercise 13-7 (Part Level Submission) Rojas Corporation's comparative balance sheets are presented below ROJAS CORPORATION Comparative Balance Sheets December 31 20172016 s 14,300 Cash Accounts receivable $10.700 23,400 y Land 21,200 20,000 Buildings Accumulated depreciation-buildings(15,000) (10,000) 70,00026,00 70,000 Total $110,500$120.100 Accounts payable Common stock Retained earnings $ 12.370$31,100 69,000 23,13020,000 $110.500$120.100 75,000 Total Additional information: 1. Net income was $22.630. Dividends dedared and paid were s19,500. 2. No noncash investing and financing activities occurred during 2017 3. The land was sold for cash of $4,900. Y (a) Your answer is partially correct. Try again. Prepare a statement of cash flows for 2017 using the indirect meth