Item	Prior year	Current year
Accounts payable	8,162.00	7,764.00
Accounts receivable	6,037.00	6,505.00
Accruals	971.00	1,604.00
Cash	???	???
Common Stock	10,285.00	11,181.00
COGS	12,756.00	18,092.00
Current portion long-term debt	5,000.00	4,987.00
Depreciation expense	2,500	2,821.00
Interest expense	733	417
Inventories	4,235.00	4,808.00
Long-term debt	13,375.00	13,279.00
Net fixed assets	50,876.00	54,507.00
Notes payable	4,342.00	9,971.00
Operating expenses (excl. depr.)	13,977	18,172
Retained earnings	28,534.00	29,642.00
Sales	35,119	45,401.00
Taxes	2,084	2,775

What is the firm's dividend payment in the current year?

What is the firm's cash flow from operations?

What is the firm's cash flow from financing?

What is the firm's cash flow from investing? What is the firm's total change in cash from the prior year to the current year?

What is the value today of a money machine that will pay $2,300.00 per year for 27.00 years? Assume the first payment is made one year from today and the interest rate is 11.00%.