Prior Year Current Year Category Accounts payable Accounts receivable 3,163.00 5,924.00 6,951.00 8,948.00 5,621.00 6,016.00 20,231.00 13,053.00 Accruals Additional paid in capital Cash ??? ??? Common Stock 2,850 2,850 22,120.00 18,804.00 500 500 COGS Current portion long-term debt Depreciation expense Interest expense 1,037.00 953.00 1,288.00 1,137.00 6,697.00 Inventories 3,055.00 Long-term debt 16,838.00 22,299.00 Net fixed assets 75,290.00 74,045.00 Notes payable 4,004.00 6,504.00 Operating expenses (excl. depr.) 19,950 20,000 Retained earnings 35,026.00 34,478.00 Sales 46,360 45,602.00 Taxes 350 920 What is the firm's cash flow from financing