Rojas Corporation's comparative balance sheets are presented below. 2019 ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $15,000 Accounts receivable 21,400 Land 19,800 Buildings 70,100 Accumulated depreciation-buildings (15,300) Total $111,000 $10,200 23,800 26,400 70.100 (10,800) $119.700 Accounts payable Common stock Retained earnings Total $12,800 74,600 23,600 $111.000 $27.800 73,400 18,500 $119,700 Additional information: 1. 2. 3. Net income was $22.800. Dividends declared and paid were $17.700. No noncash investing and financing activities occurred during 2020. The land was sold for cash of $4,500. Prepare a statement of cash flows for 2020 using the indirect method. (Show mounts that decrease cash for rith either a signes -15,000, parenthesise... 115.000.) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to $ Textbook and Media