Please show steps on how to find "CASH FLOW FOR FINANCING"

#4 Item Prior year Current year Accounts payable 8,157.00 7,998.00 Accounts receivable 6,006.00 6,615.00 Accruals 1,049.00 1,379.00 Cash ??? ??? Common Stock 11,150.00 11,446.00 COGS 12,751.00 18,390.00 Current portion long-term debt 5,013.00 4,924.00 Depreciation expense 2,500 2,823.00 Interest expense 733 417 Inventories 4,256.00 4,791.00 Long-term debt 13,310.00 14,113.00 Net fixed assets 51,370.00 54,727.00 Notes payable 4,385.00 9,903.00 Operating expenses (excl. depr.) 13,977 18,172 Retained earnings 28,888.00 29,462.00 Sales 35,119 46,683.00 Taxes 2,084 2,775