Item	Prior year	Current year
Accounts payable	8,105.00	7,772.00
Accounts receivable	6,003.00	6,774.00
Accruals	1,018.00	1,383.00
Cash	???	???
Common Stock	10,304.00	12,206.00
COGS	12,768.00	18,301.00
Current portion long-term debt	4,988.00	4,965.00
Depreciation expense	2,500	2,763.00
Interest expense	733	417
Inventories	4,290.00	4,825.00
Long-term debt	14,354.00	14,752.00
Net fixed assets	51,782.00	54,351.00
Notes payable	4,327.00	9,929.00
Operating expenses (excl. depr.)	13,977	18,172
Retained earnings	28,306.00	29,460.00
Sales	35,119	47,796.00
Taxes	2,084	2,775

(a) What is the firm's cash flow from investing?

(b) What is the firm's total change in cash from the prior year to the current year?

Please work out all steps. Thank you!