2014	2015
Accounts Payable	440	380
Accounts receivable, net	1,810	2,040
Accruals	95	120
Cash	120	100
Capital Surplus	1,120	1,290
Common Stock	1,000	1,100
Cost of Goods Sold	6,610	6,420
Depreciation expense	1,550	1,650
Interest expense	140	170
Inventory (end of year)	5,720	5,530
Long-Term-Debt	3,890	4,150
Net fixed assets	7,530	8,050
Net sales	10,750	11,050
Note payable	800	740
Operating expenses (excluding depreciation)	1,680	1,780
retained earning	7,835	7,940
Taxes	250	360
19. This companys operating profit margin (as a percent rounded to 1 decimal place) in 2014 was ________. 20. The total asset turnover ratio for this company in 2015 = _______. 21. ROE for 2015 is _____%. 22. Cash flow from operating activities in 2015 is $ _______. 23. Cash flow from investing activities in 2015 is $ _________. 24. Cash flow from financing activities in 2015 is $ _________.