Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2020 2019 Cash $15,100 $10,300 Accounts receivable 21,700 23,900 Land 20,200 26,300 Buildings 70,300 70,300 Accumulated depreciation-buildings (14,600 ) (10,000) Total $112,700 $120,800 Accounts payable $12,700 $28,600 Common stock 74,400 73,300 Retained earnings 25,600 18,900 Total $112,700 $120,800 Additional information: 1. Net income was $23,000. Dividends declared and paid were $ 16,300. 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 -15,000, or in parenthesis es (15,000).) ROJAS CORPORATION Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income $ 23000 Adjustments to reconcile net income to c $ > > A o $ S > V A $