Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2020 2019 Cash Accounts receivable Land Buildings $14.600 $10,500 21,100 23,500 19,900 26,100 69,800 69,800 Accumulated depreciation-buildings (15,200) (10,800) Total $110,200 $119,100 Accounts payable $11,900 $28,500 Common stock 75,100 71,000 Retained earnings 23,200 19.600 Total $110,200 $119,100 Additional information: 1 2 ANH Net income was $22.600. Dividends declared and paid were $19.000. No noncash investing and financing activities occurred during 2020. The land was sold for cash of $4.500 Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash Now with either a sign eg 15,000, or in parenthesis eg. 115.000).) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to