Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2017 2016 Cash 14,800 10,300 Accounts receivable 21,500 23,500 Land 20,300 26,400 70,000 70,000 Buildings Accumulated depreciation-buildings (14,600) (10,400) Total $112,000 $119,800 Accounts payable 12,200 28,600 Common stock 74,400 74,000 Retained earnings 25,400 17,200 Total $112,000 $119,800 Additional information: 1. Net income was $22,900. Dividends declared and paid were $14,700 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).) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to