Rojas Corporations comparative balance sheets are presented below.

ROJAS CORPORATION Comparative Balance Sheets December 31
		2020			2019
Cash		$14,800			$10,300
Accounts receivable		21,500			23,500
Land		20,300			26,400
Buildings		70,000			70,000
Accumulated depreciationbuildings		(14,600	)		(10,400	)
Total		$112,000			$119,800
Accounts payable		$12,200			$28,600
Common stock		74,400			74,000
Retained earnings		25,400			17,200
Total		$112,000			$119,800

Additional information:

1.		Net income was $22,900. Dividends declared and paid were $14,700.
2.		No noncash investing and financing activities occurred during 2020.
3.		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 flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).)