Item Prior year Current year Accounts payable 8,200.00 7,904.00 Accounts receivable 6,054.00 6,592.00 Accruals 1,030,00 1,434 00 Cash 772 ??? Common Stock 11,710.00 11,660.00 COGS 12,759.00 18,368.00 Current portion long-term debt 5,062.00 5,085.00 Depreciation expense 2,500 2,833.00 Interest expense 733 417 Inventories 4,200.00 4,814.00 Long-term debt 13,084.00 14,832.00 Net fixed assets 50, 186.00 54,245.00 Notes payable 4,323.00 9,924.00 Operating expenses (excl. depr) 13,977 18,172 Retained eamings 28, 151,00 29,731.00 Sales 35,119 46,006,00 Taxes 2,084 2,775 What is the firm's cash flow from financing