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Prepare a statement of cash flows for 2020 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).) ROJAS CORPORATION Statement of Cash Flows Cash Flows from Opera Net Income $ 23100 Adjustments to reconcile net income to Net Cash Provided by Depreciation Expense Loss on Disposal of Pla Decrease in Accounts F Decrease in Accounts Net Cash Provided by Cash Flows from Inves Sale of Land Cash Flows from Finan Net Decrease in Cash Issuance of Commons Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Free cash flow $ *Exercise 17-08 Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2020 2019 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings Total $14,900 21,700 20,000 70,300 (15,100) $111,800 $10,800 23,200 26,200 70,300 (10,500) $120,000 Accounts payable Common stock Retained earnings Total $12,700 74,600 24,500 $111,800 $27,900 73,800 18,300 $120,000 Additional information: 1. Net income was $23,100. Dividends declared and paid were $16,900. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,600