Exercise 17-08 (Part Level Submission) Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2020 2019 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings Total $14,300 21,200 20,000 70,000 (15,000) $110,500 $10,700 23,400 26,000 70,000 (10,000) $120,100 dy Accounts payable Common stock Retained earnings Total $12,370 75,000 23,130 $110,500 $31,100 69,000 20,000 $120,100 Additional information: 1. Net income was $22,630. Dividends declared and paid were $19,500. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,900. (a) Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that dec (15,000).) OG