please show work: "What is the firm's cash flow from financing?"

#4 Item Prior year Current year Accounts payable 8,186.00 7,891.00 Accounts receivable 6,084.00 6,671.00 Accruals 972.00 1,640.00 Cash ??? ??? Common Stock 11,087.00 11,938.00 COGS 12,705.00 18,076.00 Current portion long-term debt 5,067.00 5,074.00 Depreciation expense 2,500 2,759.00 Interest expense 733 417 Inventories 4,179.00 4,807.00 Long-term debt 13,346.00 14,767.00 Net fixed assets 50,880.00 54,803.00 Notes payable 4,362.00 9,882.00 Operating expenses (excl. depr.) 13,977 18.172 Retained earnings 28,033.00 29,691.00 Sales 35,119 46,889.00 Taxes 2,084 2.775