TIMER End trime: 04202 PM 7 Rema CES Exercise 17-7 Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 Accounts receivable Land Buildings Accumulated depreciation-buildings 2017 $15,100 21,700 20,200 70,300 (14,600)(10,000) 2016 $10,300 23,900 26,300 70,300 Total $112,700$120,800 Accounts payable Common stock Retained earnings $12,700$28,600 73,300 18,900 $112,700 $120,800 74,400 25,600 Total Additional information: 1. Net income was $23,000. Dividends declared and paid were $16,300. 2. No noncash investing and financing activities occurred during 2017 3. The land was sold for cash of $4,500. Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts that d ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to TIMER End Time: 04:02 PM/ Remaining: 43 min URCES Prepare a statement of cash flows for 2017 using the indirect method. (Show amounts that ROJAS CORPORATION Statement of Cash Flows Study Adjustments to reconcile net income to