Item Prior year Current year Accounts payable 8,109.00 7,760.00 Accounts receivable 6,038.00 6,794.00 Accruals 1,015.00 1,669.00 Cash ??? ??? Common Stock 11,601.00 11,177.00 COGS 12,654.00 18,093.00 Current portion long-term debt 4,908.00 5,004.00 Depreciation expense 2,500 2,831.00 Interest expense 733 417 Inventories 4,163.00 4,790.00 Long-term debt 14,963.00 13,677.00 Net fixed assets 50,446.00 54,564.00 Notes payable 4,324.00 9,932.00 Operating expenses (excl. depr.) 13,977 18,172 Retained earnings 28,098.00 30,198.00 Sales 35,119 47,541.00 Taxes 2,084 2,775 What is the firm's net income in the current year? I need help with this question please!