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Exercise 13-7 Rojas Corporation's comparative balance sheets are presented below ROJAS CORPORATION Comparative Balance Sheets December 31 2015 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings $14,360 20,910 20,480 69,590 2014 $10,810 23,680 25,800 69,590 (10,140) (15,080) Total 110,260 $119,740 Accounts payable Common stock Retained earnings $12,430 75,830 22,000 $110,260 $30,960 68,620 20,160 $119,740 Total Additional information: 1. Net income was $22,963. Dividends declared and paid were $21,123 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 $4,730