Item	Prior year	Current year
Accounts payable	8,125.00	7,998.00
Accounts receivable	6,008.00	6,724.00
Accruals	980.00	1,599.00
Cash	???	???
Common Stock	11,490.00	12,040.00
COGS	12,671.00	18,088.00
Current portion long-term debt	4,959.00	5,094.00
Depreciation expense	2,500	2,832.00
Interest expense	733	417
Inventories	4,264.00	4,812.00
Long-term debt	14,277.00	13,516.00
Net fixed assets	51,874.00	54,800.00
Notes payable	4,329.00	9,977.00
Operating expenses (excl. depr.)	13,977	18,172
Retained earnings	28,346.00	29,485.00
Sales	35,119	47,951.00
Taxes	2,084	2,775

What is the firm's dividend payment in the current year?

What is the firm's net income in the current year?