Item Prior year Current year

Accounts payable 8,182.00 7,751.00

Accounts receivable 6,007.00 6,543.00

Accruals 960.00 1,623.00

Cash ??? ???

Common Stock 11,146.00 12,344.00

COGS 12,791.00 18,200.00

Current portion long-term debt 5,082.00 4,992.00

Depreciation expense 2,500 2,766.00

Interest expense 733 417

Inventories 4,256.00 4,799.00

Long-term debt 13,605.00 13,776.00

Net fixed assets 51,913.00 54,696.00

Notes payable 4,317.00 9,868.00

Operating expenses (excl. depr.) 13,977 18,172

Retained earnings 28,305.00 29,601.00

Sales 35,119 46,633.00

Taxes 2,084 2,775

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

Item Prior year Current year

Accounts payable 8,154.00 7,996.00

Accounts receivable 6,071.00 6,581.00

Accruals 1,024.00 1,634.00

Cash ??? ???

Common Stock 11,571.00 12,986.00

COGS 12,790.00 18,191.00

Current portion long-term debt 4,964.00 4,945.00

Depreciation expense 2,500 2,783.00

Interest expense 733 417

Inventories 4,258.00 4,823.00

Long-term debt 13,437.00 14,962.00

Net fixed assets 51,778.00 54,590.00

Notes payable 4,340.00 9,927.00

Operating expenses (excl. depr.) 13,977 18,172

Retained earnings 28,705.00 29,130.00

Sales 35,119 47,147.00

Taxes 2,084 2,775

What is the firm's cash flow from operations?

Item Prior year Current year

Accounts payable 8,196.00 7,784.00

Accounts receivable 6,086.00 6,712.00

Accruals 1,034.00 1,402.00

Cash ??? ???

Common Stock 11,985.00 12,097.00

COGS 12,639.00 18,211.00

Current portion long-term debt 4,906.00 5,057.00

Depreciation expense 2,500 2,760.00

Interest expense 733 417

Inventories 4,259.00 4,822.00

Long-term debt 14,580.00 14,083.00

Net fixed assets 51,992.00 54,849.00

Notes payable 4,348.00 9,982.00

Operating expenses (excl. depr.) 13,977 18,172

Retained earnings 28,285.00 29,841.00

Sales 35,119 45,603.00

Taxes 2,084 2,775

What is the firm's cash flow from financing?