Item Prior year Current year Accounts payable 8,134.00 7,944.00 Accounts receivable 6,044.00 6,558.00 Accruals 981.00 1,396.00 Cash ??? ??? Common Stock 10,260.00 11,468.00 COGS 12,628.00 18,351.00 Current portion long-term debt 4,951.00 4,940.00 Depreciation expense 2,500 2,804.00 Interest expense 417 Inventories 4,128.00 4.786.00 interest expense Inventories 4,128.00 4,786.00 13,626.00 14,027.00 Long-term debt 50,384.00 54,943.00 Net fixed assets 4,394.00 Notes payable 9,809.00 13,977 18,172 Operating expenses (excl. depr.) Retained earnings 28,981.00 30,115.00 35,119 47,319.00 Sales 2,084 2.775 Taxes at is the firm's cash flow from investing