please answer part B! (first picture)

Attem (b) Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Free cash flow Click if you would like to show Work for this question: Open Show Work LINK TO TEXT LINK TO TEXT Attempts: 0 en Assignment URCES Exercise 17-08 (Part Level Submission) Rojas Corporation's comparative balance sheets are presented below. nent art 2019 ideo) sion) ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $14,900 Accounts receivable 21,700 Land 20,000 Buildings 70,300 Accumulated depreciation-buildings (15,100) Total $111,800 $10,800 23,200 26,200 70,300 (10,500) $120,000 tudy Accounts payable Common stock Retained earnings Total $12,700 74,600 24,500 $111,800 $27,900 73,800 18,300 $120,000 Additional information: 1. Net income was $23,100. Dividends declared and paid were $16,900. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,600. (a) RESOURCES ass signment Your answer is partially correct. Try again. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease c 08 (Part ession) 05A 07A (Video) Submission) 09A ROJAS CORPORATION Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities es by Study Net Income 23100 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 4600 Loss on Disposal of Plant Assets 1600 Decrease in Accounts Receivable 1500 Decrease in Accounts Payable (15200) (7500) nt Cash Flows from Investing Activities Sale of Land 4600 eo) Net Cash Provided by Investing Activities 4600 dy Cash Flows from Financing Activities Issuance of Common Stock 800 Payment of Dividends (16900) X Cash Flows from Financing Activities (16100) Net Increase in Cash 4100 Cash at Beginning of Period 10800 14900 Cash at End of Period