Prepare statement of cash E17-7 Rojas Corporation's comparative balance sheets are presented below. flows and compute free cash flow: ROJAS CORPORATION Comparative Balance Sheets December 31 (LO 2, 3) 2017 2016 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings 14,300 21,200 20,000 70,000 (15,000) 10,700 23,400 26,000 70,000 (10,000) Total $110,500 $120,100