Item Prior year Current year

Accounts payable $8,198\mathrm{.}007,820\mathrm{.}00$

Accounts receivable $6,023\mathrm{.}006,790\mathrm{.}00$

Accruals $1,036\mathrm{.}001,410\mathrm{.}00$

Cash $??????$

Common Stock $10,516\mathrm{.}0012,190\mathrm{.}00$

COGS $12,603\mathrm{.}0018,394\mathrm{.}00$

Current portion long$-$term debt $4,957\mathrm{.}005,001\mathrm{.}00$

Depreciation expense $2,5002,822\mathrm{.}00$

Interest expense $733417$

Inventories $4,269\mathrm{.}004,820\mathrm{.}00$

Long$-$term debt $14,685\mathrm{.}0014,304\mathrm{.}00$

Net fixed assets $51,046\mathrm{.}0054,842\mathrm{.}00$

Notes payable $4,387\mathrm{.}009,955\mathrm{.}00$

Operating expenses $($excl$.$ depr.$)13,97718,172$

Retained earnings $28,286\mathrm{.}0029,308\mathrm{.}00$

Sales $35,11945,640\mathrm{.}00$

Taxes $2,0842,775$

What is the firm's cash flow from operations?