E$17\mathrm{.}8($LO $2,3)$ Rojas Corporations comparative balance sheets are presented below.Rojas CorporationComparative Balance SheetsDecember $3120222021$Cash $$14,300$ $$10,700$Accounts receivable $21,20023,400$Land $20,00026,000$Buildings $70,00070,000$Accumulated depreciationbuildings $(15,000)(10,000)$Total $$110,500$ $$120,100$Accounts payable $$12,370$ $$31,100$Common stock $75,00069,000$Retained earnings $23,13020,000$Total $$110,500$ $$120,100$Additional information:$1.$ Net income was $$22,630.$ Dividends declared and paid were $$19,500\mathrm{.}2.$ No noncash investing and financing activities occurred during $2022\mathrm{.}3.$ The land was sold for cash of $$4,900.$ Instructionsa$)$ Prepare a statement of cash flows for $2022$ using the indirect method.b$)$ Compute free cash flow.