Exercise 17-7 Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2017 2016 Cash Accounts receivable Land Buildings Accumulated depreciation buildings $14,200 21,700 20,200 69,800 $10,500 23,500 26,500 69,800 (15,200) (11,000) Total $110,700$119,300 Accounts payable Common stock Retained earnings $11,800 $28,600 71,200 75,200 2570019,500 $110,700 119,300 Total Additional information: 1. Net income was $22,200. Dividends declared and paid were $18,000. 2. No noncash investing and financing activities occurred during 2017 3. The land was sold for cash of $4,700 Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts t ROJAS CORPORATION Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities et Income 22200 Adjustments to reconcile net income to .Net Cash Proviced by Operating Activities