Rojas Corporations comparative balance sheets are presented below.

ROJAS CORPORATION Comparative Balance Sheets December 31
		2017			2016
Cash		$ 14,700			$ 11,000
Accounts receivable		21,100			23,800
Land		20,000			25,600
Buildings		70,000			70,000
Accumulated depreciationbuildings		(15,400	)		(10,700	)
Total		$110,400			$119,700
Accounts payable		$ 12,300			$ 28,100
Common stock		74,600			73,800
Retained earnings		23,500			17,800
Total		$110,400			$119,700

Additional information:

1.		Net income was $23,000. Dividends declared and paid were $17,300.
2.		No noncash investing and financing activities occurred during 2017.
3.		The land was sold for cash of $4,700.

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).)

ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to