B Item Prior year Current year Accounts payable 8,160.00 7,783.00 Accounts receivable 6,060.00 6,627.00 Accruals 1,017.00 1,673.00 Cash ??? ??? Common Stock 10,740.00 12,218.00 COGS 12.779.00 18,141.00 Current portion long-term debt 4,987.00 5,090.00 Depreciation expense 2,500 2,843.00 Interest expense 733 417 Inventories 4,265.00 4,790.00 Long-term debt 13.573.00 13,333.00 51.284.00 54,801.00 4,365.00 h 9.919.00 Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings 13,977 18.172 28 489.00 30,418.00 Sales 35 119 47.870.00 Taxes 2,084 2.775 What is the firm's cash flow from financing ? Submit Answer format: Number Round to. O decimal places