Exercise 17-7 Rojas Corporation's comparative balance sheets are presented below ROJAS CORPORATION Comparative Balance Sheets 2017 2016 $15,000 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings $10,000 21,300 20,400 70,100 (15,000) 10,900) 23,400 25,700 70,100 Total $111,800 $118,300 Accounts payable Common stock Retained earnings $12,400 74,000 25,400 $111,800 $27,600 73,400 17,300 $118,300 Total Additional information: 1. Net income was $23,100. Dividends declared and paid were $15,000 2. No noncash investing and financing activities occurred during 2017 3. The land was sold for cash of $5,000 Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts that decrease cash flow with either a -sign e.g 15,000, or in parenthesis e.g. (15,000).)