Rojas Corporation's comparative balance sheets are presented below ROJAS CORPORATION Comparative Balance Sheets December 31 2017 $14,600 21,600 20,400 70,100 (15,000 $111,700 2016 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings $ 10,600 23,400 26,000 70,100 (10,500) Total $119,600 Accounts payable Common stock Retained earnings $12,700 75,200 23,800 $111,700 $28,300 71,200 20,100 $119,600 Total 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. 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).)