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E14.7 (LO 2, 3) Meera Lid's comparative statements of financial position are presented below. Prepares of cash flows and compute free cash flow Meera Ltd. Comparative Statements of Financial Position December 31 2020 2019 Land Buildings Accumulated depreciation-buildings Accounts receivable Cash Total 20,000 70,000 (15,000) 20,800 17.660 113.460 26.000 70.000 (10.000) 23,400 10,700 120,100 75.000 26,090 Share capital ordinary Retained earnings Accounts payable Total 12.370 72.000 20.000 28.100 120,100 113,460 Additional information: 1. Net income was 22.590. Dividends declared and paid were 16,500. 2. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for 5,000, Instructions a. Prepare a statement of cash flows for 2020 using the indirect method. b. Compute free cash flow