*Exercise 17-08 Rojas Corporation's comparative balance sheets are presented below. 2019 ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $14,600 Accounts receivable 20,700 Land 20,100 Buildings 69,500 Accumulated depreciation-buildings (15,000) Total $109,900 $10,200 23,100 25,700 69,500 (10,900) $117,600 Accounts payable Common stock Retained earnings Total $12,800 74,200 22,900 $109,900 $27,600 71,100 18,900 $117,600 Additional information: 1. Net income was $22,600. Dividends declared and paid were $18,600. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,700. ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Free cash flows