Rojas Corporations comparative balance sheets are presented below.

ROJAS CORPORATION Comparative Balance Sheets December 31
		2017			2016
Cash		$ 14,600			$ 10,600
Accounts receivable		21,600			23,400
Land		20,400			26,000
Buildings		70,100			70,100
Accumulated depreciationbuildings		(15,000	)		(10,500	)
Total		$111,700			$119,600
Accounts payable		$ 12,700			$ 28,300
Common stock		75,200			71,200
Retained earnings		23,800			20,100
Total		$111,700			$119,600

Additional information:

1.		Net income was $22,500. Dividends declared and paid were $18,800.
2.		No noncash investing and financing activities occurred during 2017.
3.		The land was sold for cash of $4,500.

(a) Prepare a statement of cash flows for 2017 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).) Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)