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Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $15,000 Accounts receivable 21,100 Land 19,700 Buildings 70,000 Accumulated depreciation-buildings (15,300) Total $110,500 2019 $10,700 23,900 25,900 70,000 (10,700) $119,800 Accounts payable Common stock Retained earnings Total $11,900 75,400 23,200 $110,500 $28,600 72,300 18,900 $119,800 Additional information: 1. 2. Net income was $22,900. Dividends declared and paid were $18,600. No noncash investing and financing activities occurred during 2020. The land was sold for cash of $4,900. 3. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a - sign eg.-15,000, or in parenthesis e.g. (15,000).) ROJAS CORPORATION Statement of Cash Flows For the Month Ended December 31, 2020 December 31, 2020 For the Year Ended December 31, 2020 Adjustments to reconcile net income to C >