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Exercise 17-7 Rojas Corporation's comparative balance sheets are presented below ROJAS CORPORATION 2017 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings 016 $10,000 23,400 25,700 70,100 $15,000 21,300 20,400 70,100 (15,000) (10,900) Total $111,800 $118,300 Accounts payable Common stock Retained earnings $12,400 $27,600 73,400 17,300 $111,800$118,300 74,000 25,400 Total Additional information 1. Net income was $23,100. Dividends declared and paid were $15,000 2. No noncash investing and financing activities occurred during 2017 3. The land was sold for cash of $5,000