Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $14.500 Accounts receivable 21,500 Land 20,200 Buildings 70.000 Accumulated depreciation-buildings (15.500 Total $110,700 2019 $10.600 23,200 25,700 70.000 (10.500) $119.000 $12.700 Accounts payable Common stock Retained earnings Total 22.000 $110,700 $27,600 72.700 18.700 $119.000 Additional information: Net income was $23.000. Dividends declared and paid were $19.700. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4.400. 1. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g.-15,000, or in parenthesis eg. (15,000).) ROJAS CORPORATION Statement of Cash Flows $ Adjustments to reconcile net income to > $