Item	Prior year	Current year
Accounts payable	8,165.00	8,000.00
Accounts receivable	6,069.00	6,761.00
Accruals	984.00	1,339.00
Cash	???	???
Common Stock	10,402.00	12,608.00
COGS	12,741.00	18,356.00
Current portion long-term debt	5,070.00	4,904.00
Depreciation expense	2,500	2,817.00
Interest expense	733	417
Inventories	4,173.00	4,791.00
Long-term debt	14,565.00	14,001.00
Net fixed assets	50,013.00	54,791.00
Notes payable	4,386.00	9,850.00
Operating expenses (excl. depr.)	13,977	18,172
Retained earnings	28,762.00	29,850.00
Sales	35,119	45,339.00
Taxes	2,084	2,775

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

Category	Prior Year	Current Year
Accounts payable	3,174.00	5,952.00
Accounts receivable	6,946.00	8,929.00
Accruals	5,697.00	6,097.00
Additional paid in capital	19,910.00	13,417.00
Cash	???	???
Common Stock	2,850	2,850
COGS	22,611.00	18,541.00
Current portion long-term debt	500	500
Depreciation expense	1,020.00	988.00
Interest expense	1,271.00	1,127.00
Inventories	3,022.00	6,654.00
Long-term debt	16,769.00	22,162.00
Net fixed assets	75,275.00	74,172.00
Notes payable	4,057.00	6,567.00
Operating expenses (excl. depr.)	19,950	20,000
Retained earnings	35,342.00	34,456.00
Sales	46,360	45,969.00
Taxes	350	920

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

Calculate cash first using total assets, total liability, equity and etc.

please help asap use excel to and show the equation used.