CALCULATOR Rojas Corporation's comparative balance sheets are presented below. MESSAGE MY INSTRUCTOR FULL SCREEN ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $15,100 Accounts receivable 21,200 Land 20,400 Buildings 69,700 Accumulated depreciation--buildings (15,400) Total $111,000 2019 $10,200 23,100 26,000 69,700 (10,600) $118,400 Accounts payable $12,700 $28,200 Common stock 74,100 73,400 Retained earnings 24,200 16,800 Total $111,000 $118,400 Additional information: 1. Net Income was $22,400. Dividends declared and paid were $15,000. 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.g. -15,000, or in parenthe JRCES * CALCULATOR MESSAGE MY INETUTOR FULL SCREEN PRINTER VERSION Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash low with other weg.-15,000, or in parenthesise.. ( 15.000 ROJAS CORPORATION Statement of Cash Flows + 2 + deo) eo) Adjustments to reconcile net income to d) Compute free cash row. (Enter negative amount using either a negative in preceding the number .. 45 or purentheses (45)) Free cash flow