Rojas Corporation's comparative balance sheets are presented below

Rojas Corporation's comparative balance sheets are presented below. 
ROJAS CORPORATION Comparative Balance Sheets December 31 
2020 2019 Cash $14,900 $10,400 Accounts receivable 21,500 23,400 Land 19,700 25,900 Buildings 70,100 70,100 Accumulated depreciation—buildings (14,800 ) (10,700 ) Total $111,400 $119,100 Accounts payable $12,100 $28,300 Common stock 75,400 73,600 Retained earnings 23,900 17,200 Total $111,400 $119,100 
Additional information: 
1. Net income was $22,400. Dividends declared and paid were $15,700. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,900. 
please help me do statement of cash flows for 2020 using the indirect method.