Item Prior year Current year Accounts payable 8,142.00 7,872.00 Accounts receivable 6,083.00 6,506.00 Accruals 1,011.00 1,426.00 Cash ??? 772 Common Stock 11,566.00 11,575.00 COGS 12,720.00 18,142.00 Current portion long-term debt 5,019.00 4,910.00 Depreciation expense 2,500 2,783.00 Interest expense 733 417 Inventories 4,138.00 4,779.00 Long-term debt 14.715.00 14,086.00 Net fixed assets 51,861.00 54,079.00 Notes payable 4,381.00 9,938.00 Operating expenses (excl. depr.) 13,977 18,172 Retained earnings 28,728.00 29,022.00 Sales 35,119 45,343.00 Taxes 2,084 2.775 What is the firm's cash flow from operations