Use the following information for Question 12:

What was the cash flow from Operating activities in 2010?

Account	2009	2010
Accounts payable	760	623
Accounts receivable	230	415
Accruals	150	175
Additional paid-in capital	2300	3500
Cash	1,420	???
COGS	215	450
Common stock at par @ $0.05	1,000	1,200
Depreciation expense	110	160
Interest expense	65	90
Inventories	1,300	1,480
Long-term debt	2,000	1,700
Net fixed assets	5,950	6,250
Notes payable	210	400
Operating expenses	95	110
Retained earnings	2,480	2,633
Sales	1,800	2,200
Taxes	526	556

1,247

517

1,471

1,617