What is the cash flow of the firm, or CF(A), for 2018?

Owens Company
2018 Income Statement
Net sales	90,000.00
Cost of goods sold	55,800.00
Selling, general, and administrative expenses	4,500.00
Depreciation	6,300.00
Earnings before interest and taxes	23,400.00
Interest	2,484.00
Pretax income	20,916.00
Taxes	5229.00
Net income	15,687.00

Owens Company
2017 and 2018 Balance Sheets
	2017		2018			2017		2018
Cash	9,000		9,900		Accounts payable	15,120		16,632
Accounts receivable	7,200		7,920		Accrued expenses	6,480		7,128
Inventory	10,800		11,880		Current liabilities	21,600		23,760
Current assets	27,000		29,700		Long-term debt	43,200		49,680
Net fixed assets	81,000		94,500		Owners' equity	43,200		50,760
Total assets	108,000		124,200		Total liabilities and equity	108,000		124,200

		$3,013.50
		$3,412.40
		$3,855.60
		$4,131.00
		$4,582.00