Rojas Corporations comparative balance sheets are presented below.

ROJAS CORPORATION Comparative Balance Sheets December 31 2015 2014 Cash $14,770 21,010 $10,350 22,940 26,050 70,400 (10,440) Accounts receivable Land 19,820 Buildings Accumulated depreciation-buildings 70,400 (15,270) Total $110,730 $119,300 Accounts payable $12,760 $31,500 Common stock 74,770 23,200 69,740 18,060 Retained earnings Total $110,730 $119,300 Additional information: 1. Net income was $23,077. Dividends declared and paid 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $4,670. were $17,937. Prepare a statement of cash flows for 2015 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).) ROJAS CORPORATION Statement of Cash Flows For the Year Ended December 31, 2015 Adjustments to reconcile net i income to Compute free cash flow. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Free cash flow