Sheffield Co. reported the following items in the most recent year: Net income Dividends paid Increase in accounts receivable Increase in accounts payable Purchase of equipment Depreciation expense Issue of notes payable for cash $49,500 5,500 9,000 8,000 9,000 4,500 26,500 Calculate net cash provided (used) by operating activities, the net change in cash during the year, and free cash flow. Dividends paid related to the company's common shares and are treated as financing activities. Sheffield uses the indirect method for its Statement of Cash Flows. (Show amounts that decrease cash flow with either a-signeg.-15,000 or in parenthesis eg. (15,000).) Net cash used by Operating activities $ Net change in cash during the year $ Free cash flow $ Assuming Sheffield had 100.000 common shares outstanding for the entire year, calculate cash flow per share to be included in the financial statements if Sheffield follows IFRS and chooses to disclose the ratio. Assume Sheffield uses cash flow from operations for this ratio. (Round answer to 2 decimal places, eg. 52.75.) Cash flow per share $