2017 is the left column 2018 right column

1,100 1,210 Accounts payable 1,020 1,450 Accounts receivable 2,000 1,400 Accruals ??? 1,420 Cash Common Stock 7,000 7,500 COGS 8,000 9,200 Depreciation expense 400 700 Interest expense 340 380 Inventories 6,000 5,700 Long-term debt 3,000 2,760 Net fixed assets 8,400 ??? Notes payable 1,500 1,700 Operating expenses (excl. dept.) Retained earnings 3,000 3,800 Sales 1,420 2,000 Taxes 14,000 17,000 200 260 The cash flow from investing activities in 2018 was $ 1)-800