Exercise 17-08 (Part Level Submission) Rojas Corporation's comparative balance sheets are presented below. 2019 ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $14,300 Accounts receivable 21,200 Land 20,000 Buildings 70,000 Accumulated depreciation--buildings (15,000) Total $110,500 $10,700 23,400 26,000 70,000 (10,000) $120,100 Accounts payable Common stock Retained earnings Total $12,370 75,000 23,130 $110,500 $31,100 69,000 20,000 $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 2020. 3. The land was sold for cash of $4,900. Prepare a statement of cash flows for 2020 using the indirect method. (Show am ROJAS CORPORATION Statement of Cash Flows Halp System Announcements ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to LINK TO TEXT LINK TO TEXT