Sheffield Corp. issued the following statement of cash flows for 2019 Sheffield Corp. Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2019 Cash flows from operating activities Net income $55.900 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $9.000 Loss on disposal of plant assets 8.300 Increase in inventory (4.700 ) Decrease in accounts receivable 3.200 Decrease in accounts payable (2.600) 13.200 Net cash provided by operating activities 69.100 Cashflows from investing activities Sale of investments 3.000 Purchase of equipment (28.300) Net cash used by investing activities (25.300) Cash flows from financing activities Issuance of stock 19.700 Payment on long-term note payable (13.000) Payment for dividends (17.600) Net cash used by financing activities (10.900) Net increase in cash 32.900 Cash at beginning of year 12.200 Cash at end of year $45.100 (a) Compute free cash flow for Sheffield Corp. (Enter negative amount using either a negatives Free cash flow $ search o