ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $14,700 Accounts receivable 21,100 Land 20,000 Buildings 70,000 Accumulated depreciation-buildings (15,400) Total $110,400 2019 $11,000 23,800 25,600 70,000 (10,700) $119,700 Accounts payable Common stock Retained earnings Total $12,300 74,600 23,500 $110,400 $28,100 73,800 17,800 $119,700 Additional information: 1. Net income was $23,000. Dividends declared and paid were $17,300. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,700. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a signes -15,000. or in parenthesis eg. (15,000).) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to