Item	Prior year	Current year
Accounts payable	8,135.00	7,732.00
Accounts receivable	6,041.00	6,666.00
Accruals	978.00	1,501.00
Cash	???	???
Common Stock	10,654.00	11,694.00
COGS	12,729.00	18,243.00
Current portion long-term debt	4,950.00	4,975.00
Depreciation expense	2,500	2,810.00
Interest expense	733	417
Inventories	4,250.00	4,800.00
Long-term debt	14,080.00	14,202.00
Net fixed assets	50,639.00	54,257.00
Notes payable	4,343.00	9,924.00
Operating expenses (excl. depr.)	13,977	18,172
Retained earnings	28,686.00	29,950.00
Sales	35,119	46,726.00
Taxes	2,084	2,775

What is the firm's cash flow from operations?

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Answer format: Number: Round to: 0 decimal places.