The following information is available for Sheffield Corp.. 2022 2021 Current assets Total assets Current liabilities Total liabilities Net income Net cash provided by operating activities Preferred dividends Common dividends Expenditures on property, plant, and equipment $ 59,045 242,500 24,100 87,300 82,100 92,100 4,700 5,100 29,100 $ 42,240 207,500 32,000 99,600 45,510 58,100 4,700 3,600 14,100 Common shares outstanding at beginning of year Common shares outstanding at end of year 42,100 77,900 32,100 42,100 (a) Compute earnings per share for 2022 and 2021 for Sheffield. (Round Earnings per share to 2 decimal places, e.g. $2.78.) 2022 2021 Earnings per share $ (b) Compute the current ratio and debt to assets ratio for each year. (Round ratio answers to 2 decimal places, e.g. 15.25 and percentage answers to 0 decimalplaces, e.g. 15%.) 2022 2021 Current ratio :1 :1 Debt to assets ratio % % (c) Compute free cash flow for each year. 2022 2021 Free cash flow $ $