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 222 222 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 46.006.00 35,119 Taxes 2.084 2.775 What is the firm's cash flow from operations