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Rojas Corporation's comparative balance sheets are presented below ROJAS CORPORATION Comparative Balance Sheets December 31 2015 2014 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings $14,460 21,340 20,180 69,710 (14,810) $10,130 23,000 25,910 69,710 (10,450 ) Total $110,880 $118,300 Accounts payable Common stock Retained earnings $11,910 75,680 23,290 $30,790 69,280 18,230 $118,300 $110,880 Total Additional information: 1. Net income was $22,434. Dividends declared and paid were $17,374 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $4,560 Prepare a statement of cash flows for 2015 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).)