ub.com/exercise/users/problem sets/38744 Item Prior year Current year Accounts payable 8,193.00 7,801.00 Accounts receivable 6,094.00 6,788.00 Accruals 1,008.00 1,555.00 Cash ??? ??? Common Stock 10,087.00 11,381.00 COGS 12,623.00 18,213.00 Current portion long-term debt 5,097.00 4,935.00 Depreciation expense 2,500 2,796.00 733 417 Interest expense Inventories 4,251.00 4,802.00 Long-term debt 13,184.00 13,142.00 Net fixed assets 51,757.00 54,463.00 4,347.00 9,976.00 Notes payable 13,977 18,172 Operating expenses (excl. depr.) 28,651.00 29,549.00 Retained earnings Sales 35,119 45,191.00 Taxes 2,084 2,775 What is the firm's cash flow from financing