can someone help me please

free cash flow E12.8 (LO 2, 3), AP Rojas Corporation's comparative balance sheets are presented below. Rojas Corporation Comparative Balance Sheets December 31 2022 2021 Cash $ 14,300 $ 10,700 Accounts receivable 21,200 23,400 Land 20,000 26,000 Buildings 70,000 70,000 Accumulated depreciation-buildings (15,000) (10,000 Total $110,500 $120,100 Accounts payable $ 12,370 $ 31.100 Common stock 75,000 69,000 Retained earnings 23,130 20,000 Total $110,500 $120,100 Additional information: 1. Net income was $22,630. Dividends declared and paid were $19,500. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4.900. Instructions a. Prepare a statement of cash flows for 2022 using the indirect method. b. Compute free cash flow