Rojas Corporation's comparative balance sheets are presented below. Rojas Corporation Comparative Balance Sheets December 31 2022 2021 Cash $14,300 $10,700 Accounts receivable 21,200 23,400 Land 20,000 26,000 Buildings 70,000 70,000 Accumulated depreciation-buildings (15,000) (10,000) Total $110.500 $120.100 Accounts payable $12.370 $31,100 Common stock 75,000 69,000 Retained earnings 23.130 20,000 Total $110,500 $120.100 Total Additional information: 23,130 $110,500 $120,100 1 Net income was $22,630. Dividends declared and paid were $19,500. 2. No noncash investing 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 e.g. (15,000).) Rojas Corporation Statement of Cash Flows - Indirect Method Cash Flows from Operating Activities Depreciation Expense Adjustments to reconcile net income to B Prepare a statement of cash flows for 2022 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 - Indirect Method Cash Flows from Operating Activities 0 Depreciation Expense Adjustments to reconcile net income to $ eTextbook and Media $ Compute free cash flow. (Enter negative amount using either a negative sign preceding the number eg. -45 or parentheses es (45).) Free cash flow $ eTextbook and Media