Category 2020 2021 Accounts payable 300 750 Accounts receivable 900 825 Accruals 450 300 Cash 1,500 ?? Common Stock 1,200 1,500 COGS 1,050 1,100 Depreciation expense ?? ?? Gross fixed assets 2,250 2,700 Interest expense 120 150 Inventories 750 1125 Long-term debt 1,500 1,650 Net fixed assets 1,875 2,250 Notes payable 825 690 Operating expenses (excl. depreciation) 225 300 Retained earnings 750 850 Sales 1,950 2,250 Taxes 90 120 2. The 2021 entry for depreciation expense is $ 3. The cash flow from operating activities in 2021 is $ 4. The cash flow from financing activities in 2021 is $ 5. The cash flow from investing activities in 2021 is $