1-compute free cash flow. ( Enter negative amount using either a negative sigb preceding the number e.g -45 or parenthesis e.g (45).)

ment Rojas Corporation's comparative balance sheets are presented below ROJAS CORPORATION Comparative Balance Sheets December 31 2017 2016 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings $14,500$10,700 23,800 26,300 70,100 20,800 19,600 70,100 (15,000) (10,700) Total $110,000 $120,200 Accounts payable Common stock Retained earnings $28,300 73,400 18,500 $110,000 $120,200 $11,800 75,000 23,200 Total Additional information: 1. Net income was $22,800. Dividends declared and paid were $18,100. 2. No noncash investing and financing activities occurred during 2017 3. The land was sold for cash of $4,600