Nancy Ltd.s comparative statements of financial position are presented below.

	2020	2019
Land	20,400	26,520
Buildings	71,400	71,400
Accumulated depreciationbuildings	(15,300)	(10,200)
Accounts receivable	21,216	23,868
Cash	18,011	10,914
Total	115,727	122,502
Share capitalordinary	76,500	73,440
Retained earnings	26,614	20,400
Accounts payable	12,613	28,662
Total	115,727	122,502

Additional information:

1.	Net income was 23,044. Dividends declared and paid were 16,830.
2.	All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for 5,100

1/ Prepare a statement of cash flows for 2020 using the indirect method.

2/ Compute free cash flow.