Rojas Corporation's comparative balance sheets are presented below ROJAS CORPORATION Comparative Balance Sheets December 31 2020 2019 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings (15,400) (10,600) $15,100 $10,200 23,100 26,000 69,700 21,200 20,400 69,700 Total $111,000 $118,400 Accounts payable Common stock Retained earnings $12,700 $28,200 73,400 16,800 $111,000 $118,400 74,100 24,200 Total Additional information: 1. 2. 3. Net income was $22,400. Dividends declared and paid were $15,000 No noncash investing and financing activities occurred during 2020 The land was sold for cash of $4,500 Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a - sign eg.-15,000, or in parenthesis eg. (15,000).) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to