Prior Year Current Year Category Accounts payable Accounts receivable 3,144.00 5,979.00 6,969.00 8,956.00 Accruals 5,737.00 6,031.00 20,410.00 13,189.00 Additional paid in capital Cash ??? ??? 2,850 2,850 Common Stock COGS 22,159.00 18,486.00 500 500 1,016.00 991.00 1,297.00 1,134.00 3,064.00 6,717.00 16,942.00 22,772.00 Current portion long-term debt Depreciation expense Interest expense Inventories Long-term debt Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings Sales 75,947.00 73,843.00 4,058.00 6,585.00 19,950 20,000 35,112.00 34,700.00 46,360 45,220.00 Taxes 350 920 What is the firm's cash flow from financing