13 Item Prior year Current year Accounts payable 8,127.00 7.778.00 Accounts receivable 6,076.00 6,610.00 Accruals 954.00 1.581.00 Cash ??? ??? Common Stock 10.247.00 11.940.00 COGS 12.779.00 18,277.00 Current portion long-term 5,033.00 4,981.00 debt Depreciation expense 2,500 2,795.00 733 417 Interest expense Inventories 4,275.00 4,802.00 14,785.00 13,510.00 Long-term debt Net fixed assets 50,882.00 54,671.00 Notes payable 4,369.00 9,877.00 18,172 Operating expenses (excl. 13,977 depr.) Retained earnings 28.735.00 29,312.00 Sales 35,119 45,489.00 Taxes 2,084 2.775 What is the firm's cash flow from operations? Submit Answer format: Number: Round to: O decimal places