Current Attempt in Progress Sheffield Corporation issued the following statement of cash flows for 2022. Loss on disposal of plant assets Net cash provided by operating activities 70,4003,300 Cash flows from irvesting activities Sale of investments Purchase of equipment Net cash used by investing activities (22,900) Cash flows from financing activities Issuance of common stock Payment on long-term note payable (12,000) Payment for cash dividends (18.800) Net cash used by financing activities Net increase in cash Cash at beginning of year Cash at end of year (a) Compute free cash flow for Sheffield Corporation. (Enter negative amount using either a negative sign preceding the number e.g. 45 or parentheses e.8. (45).) Free cashflow