Item Prior year Current year Accounts payable 8,190.00 7,741.00 Accounts receivable 6,007.00 6,687.00 Accruals 956.00 1,542.00 Cash ??? ??? Common Stock 11,655.00 12,860.00 COGS 12,771.00 18,200.00 Current portion long-term debt 4,951.00 4,966.00 Depreciation expense 2,500 2,836.00 Interest expense 733 417 Inventories 4,114.00 4,790.00 Long-term debt 13,140.00 13,383.00 Net fixed assets 51,035.00 54,594.00 Notes payable 4,342.00 9,890.00 Operating expenses (excl. depr.) 13,977 18,172 Retained earnings 28,842.00 29,593.00 Sales 35,119 4 6,889.00 Taxes 2,084 2,775 What is the firm's dividend payment in the current year