13 Item Prior year Current year Accounts payable 8,138.00 7,707.00 Accounts receivable 6,049.00 6,752.00 Accruals 951.00 1,669.00 Cash ??? ??? Common Stock 10,737.00 11,672.00 COGS 12,639.00 18,056.00 5,093.00 5,002.00 2,500 Current portion long-term debt Depreciation expense Interest expense Inventories 2,799.00 733 417 4,258.00 4,811.00 Long-term debt 14,055.00 14,948.00 Net fixed assets 51,862.00 54.930.00 Notes payable 4,375.00 9,906.00 Operating expenses (excl. depr) 13,977 18,172 Retained eamings 28,809.00 29, 104.00 Sales 35,119 46.185.00 Taxes 2,084 2.775 What is the firm's cash flow from operations? Submit Answer format: Number: Round to: O decimal places