12 Canyon Tours showed the following components of working capital last year: Beginning of End of 1 Year Year poms Accounts receivable $24,800 $23,400 Inventory 12,400 13,300 Accounts payable 14.900 17,300 . a. What was the change in net working capital during the year? (A negative amount should be indicated by a minus sign.) eBook b. If sales were $36,400 and costs were $24,400, what was cash flow for the year? Ignore taxes. Cashow