$46$

Item

Prior year

Current year

Accounts payable

$8,182\mathrm{.}00$

$7,768\mathrm{.}00$

Accounts receivable

$6,011\mathrm{.}00$

$6,766\mathrm{.}00$

Accruals

$6,011\mathrm{.}00$

$1,542\mathrm{.}00$

Cash

$??$

$???$

Common Stock

$11,535\mathrm{.}00$

$12,370\mathrm{.}00$

COGS

$12,726\mathrm{.}00$

$18,265\mathrm{.}00$

Current portion long$-$term debt

$4,989\mathrm{.}00$

$5,013\mathrm{.}00$

Depreciation expense

$2,500$

$2,833\mathrm{.}00$

Interest expense

$733$

$417$

Inventories

$4,158\mathrm{.}00$

$4,820\mathrm{.}00$

Long$-$term debt

$14,080\mathrm{.}00$

$14,452\mathrm{.}00$

Net fixed assets

$14,080\mathrm{.}00$

$54,916\mathrm{.}00$

Notes payable

$51,720\mathrm{.}00$

$9,860\mathrm{.}00$

Operating expenses $($excl$.$ depr.$)$

$4,306\mathrm{.}00$

$18,172$

Retained earnings

$13,977$

$29,332\mathrm{.}00$

Sales

Taxes

$35,119$

$47,524\mathrm{.}00$

$2,084$

$2,775$

What is the firm's total change in cash from the prior year to the current year?