Rojas Corporations comparauve Dalalle slicet alb pro M . ROJAS CORPORATION Comparative Balance Sheets December 31 2020 2019 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings Total $15,100 21,700 20,200 70,300 (14,600) $112,700 $10,300 23,900 26,300 70,300 (10,000) $120,800 Accounts payable Common stock Retained earnings Total $12,700 74,400 25,600 $112,700 $28,600 73,300 18,900 $120,800 Additional information: 1. Net income was $23,000. Dividends declared and paid were $16,300. 2. No noncash investing and financing activities occurred during 2020. 3. 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 - signe ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to