Rojas Corporation Comparative Balance Sheets December 31 2020 Cash $ 14,300 Accounts receivable 21,200 Land 20,000 Buildings 70,000 Accumulated depreciation-buildings (15,000) Total $110,500 2019 $ 10,700 23,400 26,000 70,000 (10,000) $120,100 Accounts payable Common stock Retained earnings Total $ 12,370 75,000 23,130 $110,500 $ 31,100 69,000 20,000 $120,100 Additional information: 1. Net income was $22,630. Dividends declared and paid were $19,500 2. No noncash investing and financing activities occurred 20. 4 Depreciation 5.000 3. The land was sold for cash or $4,900. Lossonsule orland 1,100.15.common Instructions a. Prepare a statement of cash flows for 2020 using the indicci med. b. Compute free cash flow. Stock issued 6,000 for ( cash