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Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2017 2016 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings $14,300 $10,700 21,200 20,000 70,000 (15,000) 23,400 26,000 70,000 (10,000) Total $110,500 $120,100 Accounts payable Common stock Retained earnings $12,370 $31,100 69,000 20,000 $110,500 $120,100 75,000 23,130 Total Additional information: 1. Net income was $22,630. Dividends declared and paid were $19,500. 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 amour sign e.g. -15,000, or in parenthesis e.g. (15,000).) ROJAS CORPORATION