Item Prior year Current year Accounts payable 8,153.00 7.994.00 Accounts receivable 6,000.00 6,629.00 Accruals 1,017.00 1,676.00 Cash 277 772 Common Stock 10,746.00 11,860.00 COGS 12,778.00 18,162.00 Current portion long-term debt 4,990.00 5,011.00 Depreciation expense 2,500 2.817.00 Interest expense 733 417 Inventories 4,150.00 4.796.00 Long-term debt 14.431.00 13,592.00 Net fixed assets 51,165.00 54,080.00 Notes payable 4,394.00 9,929.00 Operating expenses (excl depr.) 13 977 18,172 Retained earnings 28,631.00 29.095.00 Sales 35,119 46,481.00 Taxes 2,084 2.775 What is the firm's cash flow from financing