RACK 2019 ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $14.900 Accounts receivable 21.500 Land Buildings 70,100 Accumulated depreciation buildings (14.800) $111.00 $10,400 70,100 (10,700) 119.100 Accounts payable Commons $12.100 75.000 520,300 73.600 17,200 119.100 5111,400 1. Net income was 22,400. Dividends declared and paid were $15.700 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of 54.900 Prepare a statement of cash flows for 2020 using the indirect method (Show amounts that decre 15,000, or in parenthesis (13,000).) ROJAS CORPORATION Statement of Cash Flows