Use the following information to answer all questions. please look at the possible answers given. thank you the previous answers were incorrect.

Category	2020	2021
Accounts payable	173	204
Accounts receivable	726	1258
Accruals	66	108
Additional paid in capital	1750	1850
Cash	3314	???
Common Stock @ par value	75	75
COGS	851	1006
Depreciation expense	45	65
Interest expense	96	108
Inventories	962	710
Long-term debt	4082	4821
Net fixed assets	5459	8705
Notes payable	689	957
Operating expenses (excl. depr.)	482	740
Retained earnings	3626	4021
Sales	2500	3544
Taxes	108	212

What is the cash flow from operating activities in 2021?

1271

1371

-1371

-1271

What is the cash flow from investing activities?

2200

3311

-2200

-3311

What is the cash flow from financing activities?

79

89

-79

-89

What is the total change in the cash flow for 2021?

2051

1951

-1951

-2051

What is the Free Cash Flow for year 2021? Assume 13.05% tax rate.

1946.1

-1946.1

1875.1

-1875.1