MICROSOFT CORPORATION Comparative Balance Sheets December 31 2021 Cash $ 21,570 Accounts receivable 18,200 Land 18,000 Building 70,000 Accumulated depreciation (15.000) Total $112.770 2020 $10,700 23,400 26,000 70,000 (10.000) $120.100 $ 12,370 75,000 $31,100 69,000 Accounts payable Common stock Retained earnings Total 25.400 $112.770 20.000 $120.100 Additional information: 1. Net income was $27,900. Dividends declared and paid were $22,500. 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $5,900. REQUIRED (a) Prepare a statement of cash flows for 2021 using the indirect method. (b) Compute free cash flow