Rojas Corporation's comparative balance sheets are presented below

Rojas Corporation’s comparative balance sheets are presented below.
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  1. Net income was $22,963. Dividends declared and paid were $21,123.
  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 cash of $4,730.

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).)
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Compute free cash flow. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)
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