(2004)	(2003)
Cash	$12,597	$8,173
Property and Equipment	64,778	27,559
Inventory	4,900	3,267
Notes payable	4,200	4,752
Long-term debt	50,000	20,000
Account Receivables	2,315	3,750
Other Current Assets	3,103	3,250
Other Current Liabilities	6,965	5,871
Other Fixed Assets	1,636	4,798
Account Payable	375	15
Cost of Goods Sold	237,800	256,500
Sales	339,490	302,503
Depreciation	5,775	4,321
Other expenses	10,000	5,700
Interest expenses	5,000	4,980
Dividends	19,000	17,500

Tax rate (27%)

Calculate the CFFA for the ending year.