Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balanoe Sheets December 31 2020 2019 Cash $14,500 $10,700 Accounts receivable 20,800 23,800 Land 19,600 26,300 Buildings Accumulated deprediation-buildings 70,100 70,100 (15,000) $110,000 (10,700) $120,200 Total Accounts payable $11,800 $28,300 Common stock Retained eamings 75,000 73,400 23,200 18,500 Total $110,000 $120,200 Additional information: 1. Net income was $22,800. Dividends dedared and paid were $18,100, 2. No noncash investing and finandng activities occurred during 2020. 3. The land was sold for cash of $4,600. Prepare a statement of cash flows for 2020 using the indirect method. (Show ansounts theat decrease cash flow with either a-sign e.g. -15,000, or in parenthesis e.g. (15,000).) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to Prepare a statement of cash flows tor 2020 usling the indirect method. (Show amounts that decrease cash flow with either a -sign e.g. -15,000, or in parenthesis e.g. (15,000).) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to