E2 Item Prior year Current year 8.101.00 7,802.00 Accounts payable 6,054.00 8,573.00 Accounts receivable Accruals 984.00 1,482.00 Cash 272 222 Common Stock 10,631.00 11.051.00 COGS 12.870.00 18,374.00 Current portion long-term debt 4,904.00 4,959.00 Depreciation expense 2.500 2,781.00 733 417 Interest expense Inventories 4,132.00 4,780.00 Long-term debt 13.750.00 14,709.00 Net fixed assets 50.262.00 54,150.00 Notes payable 4.332.00 9.940.00 Operating expenses (excl. depr) 13.077 18.172 Retained earnings 28,304.00 30.471.00 Sales 35.119 46.940.00 Taxes 2.084 2.775 What is the cash flow from financing