Rojas Corporations comparative balance sheets are presented below.

Rojas Corporation Comparative Balance Sheets December 31
		2019			2018
Cash		$ 14,300			$ 10,700
Accounts receivable		21,200			23,400
Land		20,000			26,000
Buildings		70,000			70,000
Accumulated depreciationbuildings		(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

Additional information:

1.		Net income was $22,630. Dividends declared and paid were $19,500.
2.		No noncash investing and financing activities occurred during 2019.
3.		The land was sold for cash of $4,900.

Prepare a statement of cash flows for 2019 using the indirect method.

Compute free cash flow.