Rojas Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22,630. Dividends declared and paid were $19,500. 2. No noncash imvesting and financing activities occurred during 2022 3. The land was sold for cash of $4,900. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign eg. - 15,000 , or in parenthesis eg. (15,000). ROJAS CORPORATION Statement of Cash Flows $ Adjustments to reconcile net income to $