Item Prior year Current year Accounts payable 8, 162.00 7,806,00 Accounts receivable 6.006.00 6,722.00 Accruals 959.00 1,533.00 Cash 722 72 Common Stock 10.202.00 12, 117.00 COGS 12,696.00 18,359.00 Current portion long-term debt 5.080.00 4.931.00 Depreciation expense 2,500 2.803,00 Interest expense 733 417 Inventories 4.138.00 4,804.00 Long-term debt 14,355.00 14.410.00 Net fixed assets 51.727.00 54.473.00 Notes payable 4,321,00 9,925.00 Operating expenses (excl. depr) 13,977 18172 Retained earnings 28.939.00 29,410.00 Sales 35 119 45269.00 Taxes 2,084 2775 What is the firm's cash flow from financing