#38 Item Prior year Current year Accounts payable 8,100.00 7,799.00 Accounts receivable 6,100.00 6,574 00 Accruals 1,043 00 1,661 00 Cash 992 222 Common Stock 11,300 00 11.496.00 COGS 12,68500 18,219.00 4,970.00 5,041 00 Current portion long term debt Depreciation expense Interest expense Inventories 2.500 2,808.00 733 417 4,11700 4,790.00 Long-term debt 14,96200 14,573 00 Not fixed assots 50,273 00 5420300 4,304.00 9.886.00 Notes payable Operating expenses (excl depr) Retained earnings 13,977 18.172 28,106.00 29,917.00 Sales 35,119 45,409.00 Taxes 2084 2,775 What is the firm's cash flow from financing