Item Prior year Current year Accounts payable 8,129.00 7,884.00 Accounts receivable 6,075.00 6,780.00 Accruals 1,020.00 1,686.00 Cash ??? ??? Common Stock 10,013.00 11,005.00 COGS 12,702.00 18,198.00 Current portion long-term 4,908.00 5,022.00 debt Depreciation expense 2,500 2,809.00 Interest expense 733 417 Inventories 4,185.00 4,811.00 Long-term debt 14,359.00 14,681.00 Net fixed assets 50,364.00 54,798.00 9.991.00 Notes payable 4,322.00 Operating expenses (excl. 13,977 depr.) 18,172 Retained earnings 28,122.00 29,839.00 Sales 35,119 45,567.00 Taxes 2,084 2.775 What is the firm's cash flow from financing