1. What is the firm's cash flow from financing?

Category	Prior Year	Current Year
Accounts payable	3,131	5,923
Accounts receivable	6,937	8,931
Accruals	5,657	6,145
Additional paid in capital	19,956	13,413
Cash	?	?
Common Stock	2,850	2,850
COGS	22,066	18,377
Current portion long-term debt	500	500
Depreciation expense	952	1,009
Interest expense	1,274	1,139
Inventories	3,088	6,718
Long-term debt	16,854	22,015
Net fixed assets	75,032	73,971
Notes payable	4,052	6,574
Operating expenses (excl. depr.)	19,950	20,000
Retained earnings	35,517.00	34,591
Sales	46,360	45,544
Taxes	350	920