Rojas Corporation's comparative balance sheets are presented below. CES ROJAS CORPORATION Comparative Balance Sheets December 31 2020 2019 udy. Cash Accounts receivable Land Buildings Accumulated depreciation-buildings Total $15,200 20,700 20,300 69,900 (14,800) $111,300 $10,600 23,500 26,300 69,900 (10,500) $119,800 Accounts payable Common stock Retained earnings Total $11,800 75,900 23,600 $111,300 $28,300 71,600 19,900 $119,800 Additional information: 1. Net income was $23,100. Dividends declared and paid were $19,400. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,500. CALCULATOR PRINTER VERSION BACK NEXT Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a - signe.g. - 15,000, or in parenthesis e.g. (15,000).) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to