2018 2017 Item 1,210 1,100 Accounts payable 1,450 1,020 2,000 ??? Accounts receivable 1,400 1,420 Accruals Cash 7,500 9,200 7,000 8,000 Common Stock COGS 700 Depreciation expense 400 340 380 Interest expense Inventories 6,000 5,700 2,760 Long-term debt Net fixed assets 3,000 8400 ??? Notes payable Operating expenses (exci. depr.) 1,500 1,700 3,000 1,420 3,800 Retained earnings 2,000 17,000 Sales 14,000 Taxes 200 The cash flow from operating activities in 2018 was $ 260 02.780 02740 O2670 02540 02640