What is the firm's cash flow from operations?

Prior year Current year Item Accounts payable 7,840.00 8,18.00 Accounts receivable 6,015.00 6,718.00 1,042.00 Accruals 1,592.00 ??? ??? Cash Common Stock 10,682.00 11,749.00 COGS 18,221.00 12,698.00 Current portion long-term debt 4,999.00 4,926.00 Depreciation expense 2,500 2,795.00 Interest expense 733 417 Inventories 4,796.00 4,106.00 Long-term debt 14,727.00 14,371.00 Net fixed assets 54,111.00 50,739.00 Notes payable 9,919.00 4,307.00 Operating expenses (excl. depr.) 13,977 18,172 Retained earnings 28,826.00 29,842.00 Sales 35,119 46,666.00 2,084 Taxes 2,775