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Rojas Corporations comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2015 2014 Cash $14,010 $10,920 Accounts receivable 20,700 22,980 Land

Rojas Corporations comparative balance sheets are presented below.

ROJAS CORPORATION Comparative Balance Sheets December 31
2015
2014
Cash
$14,010
$10,920
Accounts receivable
20,700
22,980
Land
19,820
25,810
Buildings
69,530
69,530
Accumulated depreciationbuildings
(15,050
)
(10,080
)
Total
$109,010
$119,160
Accounts payable
$12,160
$30,850
Common stock
75,200
68,630
Retained earnings
21,650
19,680
Total
$109,010
$119,160

Additional information:

1. Net income was $23,050. Dividends declared and paid were $21,080.
2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $4,590.

Compute free cash flow.

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