Item Prior year Current year

Accounts payable $8,200\mathrm{.}007,857\mathrm{.}00$

Accounts receivable $6,020\mathrm{.}006,760\mathrm{.}00$

Accruals $1,033\mathrm{.}001,686\mathrm{.}00$

Cash $??????$

Common Stock $10,692\mathrm{.}0011,722\mathrm{.}00$

COGS $12,709\mathrm{.}0018,215\mathrm{.}00$

Current portion long$-$term debt $5,029\mathrm{.}005,050\mathrm{.}00$

Depreciation expense $2,5002,846\mathrm{.}00$

Interest expense $733417$

Inventories $4,225\mathrm{.}004,816\mathrm{.}00$

Long$-$term debt $13,616\mathrm{.}0014,959\mathrm{.}00$

Net fixed assets $51,252\mathrm{.}0054,791\mathrm{.}00$

Notes payable $4,349\mathrm{.}009,859\mathrm{.}00$

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

Retained earnings $28,703\mathrm{.}0029,096\mathrm{.}00$

Sales $35,11945,807\mathrm{.}00$

Taxes $2,0842,775$

What is the firm's cash flow from operations?