Change in net working capital calculation$$Samuels Manufacturing is considering the purchase of a new machine to replace one it believes is obsolete. The firm has total current assets of $ $916$ comma $000$ and total current liabilities of $ $641$ comma $000.$ As a result of the proposed$$ replacement, the following changes are anticipated in the levels of the current asset and current liability accounts noted.

Account

Change

Accruals

plus $ $36$ comma $000$

Marketable securities

$0$

Inventories

negative $20$ comma $000$

Accounts payable

plus $91$ comma $000$

Notes payable

$0$

Accounts receivable

plus $147$ comma $000$

Cash

plus $17$ comma $000$

a$.$ Using the information$$ given, calculate any change in net working capital that is expected to result from the proposed replacement action.

b$.$ Explain why a change in these current accounts would be relevant in determining the initial cash flow for the proposed capital expenditure.

c$.$ Would the change in net working capital enter into any of the other cash flow components that make up the relevant cash$$ flows? Explain.