a. firms cash flow from financing?

b. firms total change in cash from the prior year to the current year.

\begin{tabular}{|c|c|c|} \hline Category & Prior Year C & Current Year \\ \hline Accounts payable & 3,139.00 & 5,926.00 \\ \hline Accounts receivable & 6,863.00 & 8,991.00 \\ \hline Accruals & 5,637.00 & 6,051.00 \\ \hline Additional paid in capital & 20,394.00 & 13,446.00 \\ \hline Cash & ??? & ??? \\ \hline Common Stock & 2,850 & 2,850 \\ \hline COGS & 22,818.00 & 18,856.00 \\ \hline Current portion long-term debt & 500 & 500 \\ \hline Depreciation expense & 1,045,00 & 1,020.00 \\ \hline Interest expense & 1,255.00 & 1,136.00 \\ \hline Inventories & 3,064.00 & 6,664.00 \\ \hline Long-term debt & 16,567.00 & 22,668.00 \\ \hline Net fixed assets & 75,210.00 & 74,070.00 \\ \hline Notes payable & 4,024.00 & 6,596.00 \\ \hline Operating expenses (excl. depr.) & 19,950 & 20,000 \\ \hline Retained earnings & 35,727.00 & 34,778.00 \\ \hline \multirow[t]{2}{*}{ Sales } & 46,360 & 45,642,00 \\ \hline & 350 & 920 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Category & Prior Year C & Current Year \\ \hline Accounts payable & 3,139.00 & 5,926.00 \\ \hline Accounts receivable & 6,863.00 & 8,991.00 \\ \hline Accruals & 5,637.00 & 6,051.00 \\ \hline Additional paid in capital & 20,394.00 & 13,446.00 \\ \hline Cash & ??? & ??? \\ \hline Common Stock & 2,850 & 2,850 \\ \hline COGS & 22,818.00 & 18,856.00 \\ \hline Current portion long-term debt & 500 & 500 \\ \hline Depreciation expense & 1,045,00 & 1,020.00 \\ \hline Interest expense & 1,255.00 & 1,136.00 \\ \hline Inventories & 3,064.00 & 6,664.00 \\ \hline Long-term debt & 16,567.00 & 22,668.00 \\ \hline Net fixed assets & 75,210.00 & 74,070.00 \\ \hline Notes payable & 4,024.00 & 6,596.00 \\ \hline Operating expenses (excl. depr.) & 19,950 & 20,000 \\ \hline Retained earnings & 35,727.00 & 34,778.00 \\ \hline \multirow[t]{2}{*}{ Sales } & 46,360 & 45,642,00 \\ \hline & 350 & 920 \\ \hline \end{tabular}