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 $15,100 21,500 20,500 70,100 (15,000) $112,200 $10,300 23,800 26,400 70,100 (10,300) $120,300 Total Accounts payable Common stock Retained earnings Total $12,500 75,800 23,900 $112,200 $28,400 73,100 18,800 $120,300 Additional information: 1. Net income was $22,200. Dividends declared and paid were $17,100. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,800. Prepare a statement of cash flows for 2020 using the indirect method. ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to Compute free cash flow. (Enter negative amount using either a negative sign Free cash flows